2003 (4) TMI 306

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....Member (T)]. - In the order impugned in the appeal, the Commissioner (Appeals) has held that the industrial adhesives and sealants imported by Loctite India Pvt. Ltd., respondent to this appeal, were not consumer goods. In coming to his conclusion, he has relied upon the earlier order of his predecessor with regard to the same goods. Hence this appeal by the Commissioner. 2. The department....