1993 (7) TMI 169

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.... for the Respondent. [Order per: G.P. Agarwal, Member (J)]. - This appeal is directed against the impugned Order-in-Appeal passed by the Collector of Customs (Appeals), Madras whereby he upheld the order passed by the Assistant Collector rejecting the claim of the appellants for the benefit of Notification No. 228/76-Cus., dated 2-8-1976 as amended by Notification No. 443/76-Cus., dated 29-1....

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....sel submitted that the said issue is a covered one by a decision of the Apex Court rendered in the case of Collector of Customs v. K. Mohan & Co. Exports, 1989 (43) E.L.T. 811 (SC) wherein it was held that the Plastic Films are entitled for exemption from payment of additional duty under Notification No. 228/76-Cus. as amended by Notification No. 443/76 as Plastic Films are distinct and separate f....