2003 (3) TMI 610

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal imported a consignment of rubber stoppers made of synthetic rubbers for closing bottles and claimed reimportation in terms of the Import Policy 1992-97. It is contended that the stoppers were nothing other than "plugs" which were classifiable for the purpose of policy under sub-heading .06 of Heading 40 .....

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..... e without a licence. He therefore allowed the appeal and set aside the Additional Commissioner's order. Hence this appeal by the department. 2. While the department's appeal seeks to raise various grounds in support, it has nothing to say about the contents of the circular of the licensing authority. Such a licence is binding on the department as is laid down in paragraph 21 of the policy. T .....

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