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2005 (1) TMI 220 - AT - CustomsExtract: ....... made by both sides and having perused the records, we are of the view that the impugned order is liable to set aside. Since the goods cannot be classified under Lady/Lace grade and different classification for the purpose of valuation, no reasons have been assigned on this aspect. Accordingly, the impugned order is set aside and appeal is allowed.
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