1997 (4) TMI 82 - SC - Customs

Summary

The Supreme Court remanded the case back to the Tribunal to consider Explanation-III to Tariff Item 15A(1) in the Central Excise Tariff Act, 1982. The Tribunal had not considered this Explanation, which was crucial to the case. The Court set aside the Tribunal's order and directed a fresh consideration in light of the Explanation. No costs were awarded. (Case: Collector of Customs, Bombay v. Bina Corporation Ltd., Citation: 1997 (4) TMI 82 - Supreme Court)