2003 (3) TMI 613

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....der per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal, the Commissioner (Appeals) has overruled the decision of the Assistant Commissioner and held that the benefit of duty free clearances in terms of Rule 191BB was not available to the appellant in respect of 669.7 kgs. of polyester staple fibre for the reason that it did not possess, as specified in Notification 3/9....