Judgment: 1. The brief facts of the case are that the respondents herein had imported 1446 pieces of short form catalogues and 54 pieces of 3rd edition data books vide bill of entry dated 30-9-1996. The department was of the view that the short form catalogues fall for classification under Customs Tariff Heading 4911.10 and data books under Customs Tariff Heading 99.09 respectively, and restricted for import without specific licence as per the ITC (HS) Exim Code. The importers disputed the classification and requested for classification under CTA sub-heading 4911.99. The adjudicating authority held that the goods were classifiable under Customs Tariff Headings 4911.10 and 99.09 respectively and since the goods falling under these headings were indicated as consumer goods as per the ITC Exim Code they were restricted and in the absence of valid licence were liable to confiscation. He therefore ordered confiscation with option to redeem the goods on payment of fine of Rs. 15,000/- and imposed a penalty of Rs. 3,000/-. The Commissioner (Appeals) accepted the contention of the importers that no specific licence is required as the goods were imported on no charge basis and were imported for free distribution on the basis of DGFT clarification under Notification 13(RE)/92-97, dated 2-1-1996, and allowed the appeal of the importer. Hence this appeal by the Revenue.
3. We find that no reason has been adduced in the appeal memorandum before the Tribunal as to why Notification No. 13(RE)/92-97 does not cover the imported goods. The notification is applicable for the licensing period 1992-97 and therefore the lower appellate authority has correctly held that it covers the goods in question and therefore the importers did not require to produce a specific licence to clear the goods. We therefore see no reason for admission of this appeal and accordingly dismiss the same as not admitted.