2003 (10) TMI 364

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....Singh, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - After hearing these appeals for some time, we find that there is a conflict in the view expressed in two decisions of this Tribunal, namely Bhagwan Electro Photocopiers v. CC reported in 1999 (106) E.L.T. 66 (T) = 1999 (31) RLT 375 and JVM Cargo v. CC, New Delhi reported in 1999 (113) E.L.T. 74. The issue relates to i....