2005 (2) TMI 211

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.... (T)]. - The appellant is a manufacturer of Polyurethane Foam. This foam is cut to several sizes and shapes to suit in various uses like seats, beds, etc. Part of the goods were categorised by the appellants as second and third grade and were sold at lower prices. Under the impugned order, the duty was confirmed on the basis that the appellants claim about second and third grades is not permissibl....