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2007 (6) TMI 435

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....T.C. Rajadas, SDR, for the Respondent. [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 ....

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