2005 (2) TMI 267

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....ts have the test reports of the product as described which apparently was tested by the Customs laboratory and from the documents produced before us. It appears that the appellant have given the trade name/brand name of the product and not its constituents. Merely citing the brand name/trade name of a product may not amount to misdeclaration charge under Section 111(m) if the brand name and trade ....