2011 (6) TMI 535

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.... Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The challenge in the present appeal is to the finding of the lower appellate authority that the goods imported by the assessees and the Bill of Entry, dated 26-6-2003 are 'Heavy Melting Scrap' - it is the case of the revenue that the goods are steel brackets (fabricated steel structures). 2. We have he....