1988 (4) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per: S.D. Jha, Vice-President (J)]. - The issue arising for decision in these appeals is eligibility of Metallised Polyester Films Imported by the respondents to benefit of exemption under Notification No. 228/76-Cus., dated 2-8-1976. 2. Our attention was drawn to the following decisions of the High Courts/Tribunal :- (i) 1985 (21) ELT 84 (Madras) - M/s. Precise Impex (P) Ltd. v. Collect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X