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TMI Blog1991 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Chander, Vice President]. Mysore Lamp Works Ltd., Bangalore has filed the above captioned two appeals being aggrieved from the order passed by the Collector of Customs (Appeals), Madras. Since the facts of the matters are similar, the same are being disposed of by this common order. 2. Shri K.K. Kapoor, the learned Consultant has appeared on behalf of the appellant. He pleaded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated that the said decision is reported in 1990 (45) E.L.T. A-94. Shri Kapoor pleaded that the facts of the present matter are similar to the earlier decision of the Tribunal which was affirmed by the Supreme Court and as such the appeals may be allowed. 3. Shri M.S. Arora, the learned JDR relies on the impugned order. However, he stated that in view of the decision of the Supreme Court, he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court has its effect on the parties to the dispute. Accordingly, we hold that the imported goods are covered more appropriately under the Heading 75.04/06 of the Customs Tariff Act, 1975. In the result, both the appeals are allowed. The Revenue Authorities are directed to give a conse quential effect. The order passed by the Supreme Court is also reproduced below :- Civil Appeal Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving regard to the aforesaid, we are of opinion that the view taken by the Tribunal should not be interfered in these appeals. The appeals are, accordingly, dismissed. No costs." 5. In view of the above discussion, we stick to our earlier view which has been affirmed by the Hon ble Supreme Court. 6. In the result, the appeals are allowed. Revenue authorities are directed to give consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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