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I have gone through the records of the case. I find that the lower authority rightly classified the impugned goods under sub-heading 29339900 and as per ITC (HS) classification code 29339900, the import of items covered under the said subheading was restricted and licence was required as per foreign trade policy. The appellant failed to produce the licence. I also find that the letter No.01/89/150 Misc.3/AM 04/POL-1(A)/223 dated 14/07/2005 of DGFT wherein they stated that Benzopyrrole is covered under Exim Code 29339900 of ITC (HS) classification of import and export items 2004-09 and is freely importable. The impugned B/E was assessed prior to issuance of the letter dated 14/07/2005 of DGFT in respect of the classification that Benzopyrrole is freely importable. In such circumstances the benefit of free import of impugned goods could not be extended to the appellant.