2001 (3) TMI 687

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. -  Respondent is absent and unrepresented. We have heard the Departmental Representative. 2. In the impugned order, the Collector (Appeals) has held that the stamping foils imported by the respondent were pigment finishes for leather and hence entitled to the benefit of exemption under Notification 224/85. 3. The Dep....