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2013 (12) TMI 94

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....is directed against the order in appeal No. OIA No. 305/2011/Cus/Commr(A)/AHD dated 16.09.2011. 2. Heard both sides and perused the record. 3. The relevant that arise for consideration is that appellant herein has imported Zircon Sand (Zirconium Ore) and classified the same under Chapter heading 26151000 and filed bill of entry for the clearance of the said goods. After sending the samples for a....

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