1992 (5) TMI 35

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....the point involved is whether the Heading 73.15 (2) of the Customs Tariff Act, 1975 would apply to the prime quality of stainless steel only or does it apply to both prime and defective and secondary stainless steel circles also. 2. A group of petitions came up for hearing before a Division Bench of this Court and the main judgment was rendered in Super Traders v. Union of India, 1983 (12) E.L.....

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....hat the goods imported fell under Heading 73.15(2) of the Customs Tariff Act, 1975, must be upheld. In that view of the matter whether or not the goods in question fell within that Entry before that amendment, no opinion is necessary to be expressed in these appeals. The matters are dismissed accordingly." 3. By Amendment Act 15 of 1982 which was published on 16th April, 1982, the Amendment was....

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....we find no ground to re-consider the matter once again. It is pointed out that the review application against the decision of the Supreme Court in A. Parmananddas (supra) is still pending for consideration. Be that as it may, so far as we are concerned we are bound by the decision of this Court as also by the Supreme Court. 5. Learned Counsel for the petitioner wanted to challenge the correctne....