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2003 (6) TMI 386

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.... Shri Hemant Kotikar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the Order of the Commissioner of Customs (Appeals), Bombay holding that Durametal Cold Welding System Repair Kit imported by the appellants are consumer goods and hence liable to confiscation as they were imported without a specific licence as required under the Ex....