2001 (3) TMI 418

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....n in this appeal is the eligibility to importation during 1995 of goods described as "car compass". The appellant is absent and unrepresented. I have read the memorandum of appeal and heard the departmental representative. 2. The Asstt. Commissioner, whose order has been confirmed by the Commissioner (Appeals), did not accept the contention that the compass were accessories of a motor car an....