2001 (10) TMI 212

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....d absent. Therefore, their appeal is taken up for disposal on perusal of the submissions made in the appeal memorandum and on hearing Shri Sarkar for the Revenue. 2. The appellants entered for export of 900 bags each of 20 kgs, bearing description "instant food (pakoda powder)". The sample of the goods was examined by the Dy. Chief Chemist who remarked that the goods were gram flour. Such flour r....