https://www.taxtmi.com/caselaws?id=107533 Imported catalogues and data books were treated as covered by Notification No. 13(RE)/92-97 dated 02.01.1996, so no specific import licence was required for their clearance. The Tribunal noted that the appeal did not explain why the notification was inapplicable and accepted the lower appellate authority's finding that the goods fell within the notification during the relevant licensing period. The Revenue's challenge therefore failed, and the importer's relief remained undisturbed. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107533 Imported catalogues and data books were treated as covered by Notification No. 13(RE)/92-97 dated 02.01.1996, so no specific import licence was required for their clearance. The Tribunal noted that the appeal did not explain why the notification was inapplicable and accepted the lower appellate authority's finding that the goods fell within the notification during the relevant licensing period. The Revenue's challenge therefore failed, and the importer's relief remained undisturbed. Case-Laws Customs Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107533