2003 (7) TMI 452

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..... f the respondents in spite of notice. 2. The Revenue filed this appeal against the Order-in-Appeal, whereby the Commissioner (Appeals) held that the goods imported by the respondents are not consumer items. 3. Heard ld. SDR. 4. The contention of the Revenue is that the respondents imported the consignment of PVC tapes and are in consumer packing. These tapes are generally used for cable insu .....

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