2009 (6) TMI 353

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..... Chowdhury, Advocate, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. The dispute in this case is whether the impugned goods, namely, packaged drinking water, bears a brand name meriting classification under sub-heading 2201.19, or it is unbranded meriting classification under sub-heading 2201.11 under which the goods are chargeable at nil rate of duty as .....

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