2011 (7) TMI 379

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....he Appellants Shri T.H. Rao, SDR for the Respondent Per Dr. Chittaranjan Satapathy Heard both sides. 2. The appellants imported the impugned consignment "nkII ultra congruent tibial insert (Implants)". The same has been classified under Heading 90.21 but has been denied exemption under Notification No. 21/2002. 3. We find that the said Notification No. 21/02 as amended by Notification No. 6....