2003 (3) TMI 497

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Full Text of the Document

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....r the Respondent. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 13/97-Cus., dated 1-3-97 was allowed to the parts of connectors. 2. Heard both the sides. 3. The contention of the Revenue is that the respondents made import of parts of connectors and availed....