1991 (6) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M.S. Arora, D.R., for the Respondent. [Order per : Harish Chander, Vice President]. -  Mysore Lamp Works Ltd., Bangalore has filed the above captioned two appeals being aggrieved from the order passed by the Collector of Customs (Appeals), Madras. Since the facts of the matters are similar, the same are being disposed of by this common order. 2. Shri K.K. Kapoor, the learned Consult....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sore Lamps Works Ltd., order dated 15th January, 1990. He also stated that the said decision is reported in 1990 (45) E.L.T. A-94. Shri Kapoor pleaded that the facts of the present matter are similar to the earlier decision of the Tribunal which was affirmed by the Supreme Court and as such the appeals may be allowed. 3. Shri M.S. Arora, the learned JDR relies on the impugned order. However, he....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....full agreement with our learned Brothers. The stay granted by the Supreme Court has its effect on the parties to the dispute. Accordingly, we hold that the imported goods are covered more appropriately under the Heading 75.04/06 of the Customs Tariff Act, 1975. In the result, both the appeals are allowed. The Revenue Authorities are directed to give a conse quential effect." The order passed by....