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2002 (7) TMI 597 - CEGAT, CHENNAIExtract: ....... covered under ITC (HS) sub-heading No. 73193009.90 (other pins of a kind not classifiable as consumer goods). The goods were freely importable and, consequently, there was no warrant for confiscation or fine. We do not find any merit in the Revenue rsquo s appeal. The order of the Commissioner (Appeals) is sustained and these appeals are rejected.
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