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100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and...

100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar goods is contrary to their own stand and on the fact - the nature of goods i.e. stamper and the CD/ CD-R are clearly distinct. .....

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