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2018 (6) TMI 715

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....llant Shri A.Cletus, Addl. Commissioner (AR) for the Respondent Per Bench Aggrieved by the order passed by Commissioner (Appeals), appellant has filed both these appeals. The dispute involved in these appeals relate to assessable value of knitted fabric (100% knitted polyester) in Appeal No. C/41938/2014 and knitted fabric (97% Rayon and 3% Spandex) in Appeal No. C/41939/2014 imported by ....