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1997 (9) TMI 339

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....espondent. [Order per : G.A. Brahma Deva, Member (J)].- Case called none appeared on behalf of the appellants. However, we find that issue involved in this case has been covered by the ratio of the decision of the Larger Bench in the case of Jindal Strips Ltd. v. Collector of Customs, Bombay, reported in 1997 (94) E.L.T. 234 (Tribunal) = 1997 (21) RLT 275 (CEGAT-Larger Bench). 2. Whe....