1992 (9) TMI 235

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..... This is an appeal preferred by the Collector of Customs, Bombay against the order, dated 10-7- 1990 passed by the Collector of Customs (Appeals), Bombay. 2. The facts in brief are that the respondents herein imported a consignment of Thermoplastic Resin - Zy Lel Resin - FE 3071, for which the Bill-of-Entry dated 18-11-1986 was filed. The goods were assessed to duty under Heading 3908.90 a .....

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..... o more res integra being covered by the decision in the case of Thermax Private Limited v. Collector of Customs, Bombay in Civil Appeal No. 4693-94 (NM) of 1990, decided by the Supreme Court on 19-8-1992 [1992 (61) E.L.T. 352 (S.C.)] (copy furnished), wherein the Supreme Court has clearly held that merely because the procedural requirement of following the Chapter X procedure in Central Excise Rul .....

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