2001 (10) TMI 238

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....aram, Member (J)]. - The appeal of the Revenue is against the order of the Commissioner of Customs (Appeals), who has satisfied himself that the burden of duty on imported items namely spare parts of machinery was not passed on to the ultimate consumer/buyer. 2. We have heard both sides. We find that the satisfaction of the lower appellate authority is on the basis of certificate of Chartered A....