2003 (7) TMI 452

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....n the case was called, none appeared on behalf of the respondents in spite of notice. 2. The Revenue filed this appeal against the Order-in-Appeal, whereby the Commissioner (Appeals) held that the goods imported by the respondents are not consumer items. 3. Heard ld. SDR. 4. The contention of the Revenue is that the respondents imported the consignment of PVC tapes and are ....