1997 (4) TMI 244

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....the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 1414/90 of Collector of Customs (Appeals). The appellants imported Steel Rolls for cracking seeds. They claimed exemption under Notification 2/87, dated 1-1-1987. This was rejected on the ground that they were at the time of transportation not authorized under Solvent Extracted Oi....