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2003 (9) TMI 417 - CESTAT, MUMBAIExtract: .......ion hence satisfying industrial needs and not human needs. Therefore, I agree with the appellants that the goods are not consumer goods requiring specific import licence but are allowed for import under Free Import category under entry No. 3814.00.09.90 of the ITC (HS) classification. I, therefore, set aside the impugned order and allow the appeal.
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