1994 (2) TMI 164

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..... involved in the present appeal is whether Gambiar Booch imported by the appellants is exempted from countervailing duty in terms of Notification No. 104/82 or not. Ld. Advocate Shri A.R. Madhav Rao submits that this issue has already been decided by the Tribunal in its Final Order No. 251-260/86-C, dated 29-4-1986 in the case of M/s. General Traders Ors. v. CC. It has been held in the said final .....

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..... as an astringent. He therefore submits that in view of the different uses of the two products, judgment of the Tribunal may be reconsidered. 4. Shri A.R. Madhav Rao in his rejoinder submits that according to Guide Indian Standard Specifications for Katha IS : 4359-1967, Katha has got various uses. It is used as an ingredient in betel leaves for chewing purposes. It is also used as an astringent .....

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