2005 (2) TMI 320

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..... herein are manufacturers of polyester sewing thread, falling under C.E. Tariff Heading 5401.20. It was observed that as much as more than 98% of their goods were being sold through M/s. Golden Threads, Cochin at an assessable value of Rs. 48 per box. The case of the Department is that since almost all quantities of goods were sold through M/s. Golden Threads, both were related persons. It was prop .....

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