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2003 (9) TMI 493 - CESTAT, CHENNAIExtract: .......e goods imported are unsorted gunny cuttings and are correctly classifiable under Heading No. 6310.90.09 (sic). We also note that the importers are actual users and the goods imported cannot be taken to be consumer goods. In view of our finding above, we hold that Revenue appeal is devoid of merits and the appeal fails and is accordingly dismissed.
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