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2005 (6) TMI 100

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.... appeal relates to eligibility of benefit of concessional duty in terms of Serial No. 174 of table to the Notification 11/97-Cus., dated 1-3-97 to CD-R Blank (Recordable) imported by the respondent herein. 2. We have heard both sides. The assessment of the goods has been done under Customs Tariff Act sub-heading 8523.90 which covers "unrecorded media". Serial No. 174 of the table to the Notificat....