1997 (4) TMI 82

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....e case of Collector of Customs, Bombay v. Bina Corporation Ltd., C. A. Nos. 1746-52 of 1988, dated September 20, 1995. It was contended that the controversy in this case stands concluded by this judgment. On behalf of the appellant this argument has been controverted by saying that these judgments specifically left out of consideration Explanation- III which was introduced to Tariff Item 15A(1) wi....