2003 (8) TMI 69

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....led by the appellants against a common Order-in-Appeal. The only issue involved in these appeals is as to whether the appellants are entitled to the benefit of Notification No. 45/94-Cus., dated 1-3-94 in respect of imported goods (Poly Vinyl Alcohol) (PVA) or not. The benefit of this Notification has been denied to them on the ground that the goods were not actually used in terms of the above sai....