2007 (7) TMI 527

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.... Shri S.G. Dewalwar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is whether citric acid imported by the appellants herein falls under the category of 'penetrating agent' and hence entitled to duty-free import under the DEEC licence or not. The adjudicating authority has held against the importers and confirmed a less....