2003 (3) TMI 497

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..... ent. [Order per : S.S. Kang, Member (J)]. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 13/97-Cus., dated 1-3-97 was allowed to the parts of connectors. 2. Heard both the sides. 3. The contention of the Revenue is that the respondents made import of parts of connectors and availed the benefit of .....

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