1999 (5) TMI 272

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....est to decide the appeal on merits. Therefore, the appeal is being taken up in the absence of the applicants. Heard Shri T.A. Arunachalam, learned JDR. 2. In this case the applicant made an import of battery charger of cellular phone and claimed the clearance under Customs Tariff Heading 8504.50 and Para-22 of the Exim Policy 1992-97. On examination the goods were found being capable of bein....