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2009 (10) TMI 713 - CESTAT KOLKATAExtract: .......nce wrongly availed the benefit of notification. As the respondent declared the goods as betel nuts as mentioned in the import documents. The mention of botanical name is not necessary. Therefore, I find no infirmity in the impugned order whereby the demand is held to be time bar. The appeal is dismissed. (Pronounced and dictated in the open court)
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