2005 (7) TMI 410

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..... relkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appellants imported a consignment of bricks i.e. electrically fused cast blocks of high aluminium under a DEEC licence. The licence specifically indicates that refractories and consumables are importable. The contention of the department is that these refractory blocks are in the nature of spare parts and therefo .....

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