1994 (2) TMI 159

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....Order per : G.P. Agarwal, Member (J)]. -  The only issue involved in the present appeal is, as to whether the cess under Section 3 of the Spices Board Act, 1986 is leviable on Green Pepper in Brine. 2. Appearing on behalf of the appellants, Collector of Customs, Cochin, Shri M.K. Jain, learned S.D.R., with his usual fairness submitted that the said issue is a concluded one by a Fin....