2003 (3) TMI 610

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.... Shri J.C. Patel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal imported a consignment of rubber stoppers made of synthetic rubbers for closing bottles and claimed reimportation in terms of the Import Policy 1992-97. It is contended that the stoppers were nothing other than "plugs" which were classifiable for the purpose of policy u....