Appellant's Export Failure: CDs/CD-Rs and Stampers Treated as Distinct Goods, Contradicting Previous Claims and Legal Requirements.

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....100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar goods is contrary to their own stand and on the fact - the nature of goods i.e. stamper and the CD/ CD-R are clearly distinct.....