2003 (5) TMI 282

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.... Shri J.C. Patel, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondents herein had imported 1446 pieces of short form catalogues and 54 pieces of 3rd edition data books vide bill of entry dated 30-9-1996. The department was of the view that the short form catalogues fall for classification under Customs Tariff Hea....

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....pecific licence is required as the goods were imported on no charge basis and were imported for free distribution on the basis of DGFT clarification under Notification 13(RE)/92-97, dated 2-1-1996, and allowed the appeal of the importer. Hence this appeal by the Revenue. 2. We have heard both sides. 3. We find that no reason has been adduced in the appeal memorandum before the Trib....