2007 (7) TMI 448

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....[Order per : P.G. Chacko, Member (J)]. - In this appeal of the Revenue, the short question to be considered is whether the benefit of Notification No. 5/99-C.E., dated 28-2-1999 (S.No. 259) is admissible to the polyester fibre tips (pen parts) imported by the respondents and cleared under bill of entry dated 24-1-2000 in respect of additional duty of Customs leviable under Section 3 of the Cust....