2003 (8) TMI 69

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....e captioned three appeals have been filed 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 a....