CIPET Report Confirms SEZ Plastic Stickers Not Hazardous; Appellant's Goods Not Restricted or Prohibited, Department's Case Fails.

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....Classification of goods cleared from SEZ - plastic stickers - restricted goods or not - In the present case the CIPET report clearly states that the goods i.e. Plastic Stickers are not hazardous in the nature. This also strengthen the case of the appellant that the goods is neither restricted nor prohibited. Hence, the entire case of the department fails. - AT....