1997 (2) TMI 126

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.... and Gold (Control) Appellate Tribunal, we do not propose to write a detailed order. 2. It is appellants' case, repeatedly stated, which the Collector has accepted, that they had imported polyester film coated with ferric oxide or 12 Microns. The finding, therefore, that the said polyester film is not metallised polyester film appears to us to be erroneous. Since the said polyester film is coat....