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2. Revenue has been represented by ld. AR, Shri K. Poddar and Respondent has been represented by ld. Advocate, Ms. Nupur Maheshwari.

3. Revenues main submissions based on appeal memorandum are as follows :

(i) Goods imported are not covered by Label as they are not cuttings of new unleaded yellow brass shed or plate. The subject goods consist of single item i.e defaced and demonetised coins. The subject goods are also not covered by the ISRI code  Honey which is composed of mixed yellow brass.