1989 (2) TMI 200

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.... SDR, for the Respondent. [Order per : H.R. Syiem, Member (T) ]. - First of all, the Bench took up the delay in filing supplementary appeal Nos. C/208/87-B2 and C/209/87-B2. The delay was condoned. The three appeals were then argued by the learned counsels. The learned counsel for M/s Dunlop India Ltd., Mr. I.N. Basu, Assistant Manager (Taxation), argued that heading 74/01/02 of the Customs ....