2004 (1) TMI 551

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..... of Commissioner of Customs (Appeals) rejecting three appeals filed on the same issue. They are being disposed off by this common order. 2. The appellants are manufacturer of toys. They imported parts of toys which were under OGL vide para 22 of Exim Policy 1992-97 not being marketable/consumer goods. DGFT had issued a classification No. 09 (RE-96)/92-97 dated 21-8-96 rectifying ITC (HS) classifi .....

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