1996 (11) TMI 248

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...., JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is whether Glyoxal 40% is a synthetic organic tanning agent, and therefore eligible to be imported under REP Licence produced by the appellant. In the order impugned in the appeal the Commissioner (Appeals) confirming the finding of the Deputy Collector has held that it was not synthetic ....