2005 (2) TMI 211

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..... zes 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 permissible. 2. The contention of the learned Counsel for the appellants is that the record of the ca .....

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