1993 (4) TMI 69

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....ay Nair, learned counsel for the petitioner and Mr. Haroobhai M. Mehta, learned Senior Central Government Standing Counsel for the respondents. We also considered the pleadings in the case and the documents placed by the parties. 2. There is a controversy with regard to the classification under Tariff Entry No. 4823.90. There is also a controversy as to the entitlement of the benefit of the Exe....

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....se, namely Special Civil Application No. 163 of 1993, disposed of by us on 16-3-1993 wherein the situation was found to be the same as in this case, we deemed fit to give directions as we gave in Special Civil Application No. 162 of 1993. We find no justification and warrant to depart from the said formula and we are adopting and implementing the same formula here also. Accordingly, we give the fo....