2009 (2) TMI 214

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.... appellant, Commissioner of Customs has challenged in this appeal order dated 11-7-08 [2008 (232) E.L.T. 319 (Tri. - Mum.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench in Appeal No. C/709/07. It is not in dispute that the respondent has imported "used horizontal boring machine in dismantled condition" by dismantling it and importing in three consignments. It ....