2005 (4) TMI 399

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....Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeals. Seven provisional assessments were finalised by one common Order-in-Original and Order-in-Appeal granting the benefit of Notification 23/98-Cus., dated 2-6-1998 under Serial No. 108 of the Table read with List No. 3A entry No. 30. This entry number grants exemption to use any leather industry "Rubbe....

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....ing of word 'or' as 'and' cannot be upheld. (b)     Issue of whether import of synthetic rubber in primary state would be covered has to be redetermined as the issue is being no longer res integra having been settled by a full Bench of the Apex Court in the case of CC, Bombay v. Pacific Exports - 1998 (99) E.L.T. 488 (S.C.) and Bombay High Court in Mansukhlal Chhaganlal Desa....