2004 (8) TMI 529

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....Member (T)]. - Revenue is in appeal. Respondents absent inspite of notice. After hearing & the DR we proceed to decide the appeal. It is found - 2. An import of Rough Turquoise was made and sought to be cleared at nil rate of duty vide Notification No 50/94 as under CTH 7103.10. The goods on examination were opined to be 'material treated/or banded &/or impregnated natural Turquoise. The G....