2005 (4) TMI 399

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeals. Seven provisional assessments were finalised by one common Order-in-Original and Order-in-Appeal granting the benefit of Notification 23/98-Cus., dated 2-6-1998 under Serial No. 108 of the Table read with List No. 3A entry No. 30. This entry number grants exemption to use any leather industry Rubber, resin rub .....

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..... in primary state would be covered has to be redetermined as the issue is being no longer res integra having been settled by a full Bench of the Apex Court in the case of CC, Bombay v. Pacific Exports - 1998 (99) E.L.T. 488 (S.C.) and Bombay High Court in Mansukhlal Chhaganlal Desai v. Union of India - 1991 (56) E.L.T. 27 (Bom.). Following the decision of the Apex Court, it would be necessary that .....

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