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2005 (10) TMI 337

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..... dent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The impugned goods have been held to be consumer goods and hence the same have been confiscated imposing a redemption fine of Rs. 4.4 Lakhs and penalty of Rs. 40,000/-. Initially the appellants had claimed classification under Heading 49.06 and the department has classified the same under Heading 49.11. The learned .....

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