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    <title>2002 (12) TMI 140 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, agreeing with the appellants that Guide Bushes are not Bearings and are thus exempt from duty under the relevant notifications. The Tribunal emphasized the binding nature of the previous unchallenged order by the Commissioner (Appeals) and criticized the lack of detailed reasoning in the subsequent order. The appeal was allowed with consequential relief to the appellants.</description>
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      <description>The Tribunal set aside the impugned order, agreeing with the appellants that Guide Bushes are not Bearings and are thus exempt from duty under the relevant notifications. The Tribunal emphasized the binding nature of the previous unchallenged order by the Commissioner (Appeals) and criticized the lack of detailed reasoning in the subsequent order. The appeal was allowed with consequential relief to the appellants.</description>
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