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Issues: Whether the imported metal belts lacing was freely importable under the Export-Import Policy for the relevant period and whether any special import licence was required.
Analysis: The imported goods were examined in light of the Export-Import Policy produced by the importer. Even on classification under sub-heading 73262000.10 of ITC (HS), the goods were found to be freely importable for the relevant period and not subject to any special import licence requirement.
Conclusion: The import was held to be free and no special import licence was required; the impugned order was set aside.
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