2007 (7) TMI 200

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....nt. [Order] - 1. This appeal has been filed against Order-in-Appeal No.180/2006-S.T., dated 17-11-2006 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin. 2. The learned Advocate Shri M. Balagopal stated that the appellants only purchase pre-paid SIM card and recharge coupons from BSNL and sell the same for profit. They are not rendering any other services so as to br....