2000 (10) TMI 485

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....]. -  The appellant filed this appeal against the order, dated 30-9-1999 passed by the Commissioner of Customs (Appeals). 2. The appellant vide letter, dated 21-7-2000 made a request to decide the appeal on merit. 3. Brief facts of the case are that the appellant made an import of Spoons and Shovels. The Assistant Collector held that these are 'Consumer Goods' and are cover....