2005 (7) TMI 458

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..... er : Jyoti Balasundaram, Vice-President]. The respondents herein have imported Bituminous waterproofing membrane in rolls form. Hence the goods were classified under Customs Tariff Heading 6807.10 which are restricted for import as per ITC (HS) Classification 1997-2002 and required Special Import Licence for their clearance. As no licence was produced by the importers, the goods were confisc .....

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