2007 (6) TMI 435

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..... [Order per : P.G. Chacko, Member (J)]. -  Learned Commissioner has demanded duty of over Rs. 6.00 lakhs from the appellants on "BOROTIK" boards cleared by them during April, 2003-March, 2006, after classifying the item under Heading 44.09 of the CETA Schedule. He has also imposed penalties on the party. After examining the records and hearing both sides, we find that the assessee has cla....