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    <title>2003 (5) TMI 528 - CESTAT, CHENNAI</title>
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    <description>The tribunal concluded that the appellants were not entitled to use the value earmarked for sensitive items for importing non-sensitive items under the Value-Based Advance Licence scheme. The appeal was dismissed, affirming the orders of the lower authorities.</description>
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      <description>The tribunal concluded that the appellants were not entitled to use the value earmarked for sensitive items for importing non-sensitive items under the Value-Based Advance Licence scheme. The appeal was dismissed, affirming the orders of the lower authorities.</description>
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