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1996 (12) TMI 237 - AT - Customs

The appellant imported PVC film claimed as embossed but found not to be embossed by customs. Goods required license under Entry 353 of Appendix 3A due to Vicat of 61oC. Appeal dismissed as film fell under Appendix 3 entry with softening point below 70oC, not covered by OGL entry.

 

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