2004 (5) TMI 590

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Full Text of the Document

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....mt. A. Jayachandran, DR JUDGEMENT Per Shri P.C. Chacko, Member (J)- These appeals are against demands of CESS on natural rubber imported by the appellants. The demands are of "Additional duty of Customs equal to duty of Excise". The issue which arises in these appeals is whether the above demands are sustainable in law, as demands of "Additional duty of Customs equal to duty of Excise". T....