1997 (4) TMI 82

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..... he case of Collector of Customs, Bombay v. Bina Corporation Ltd., C. A. Nos. 1746-52 of 1988, dated September 20, 1995. It was contended that the controversy in this case stands concluded by this judgment. On behalf of the appellant this argument has been controverted by saying that these judgments specifically left out of consideration Explanation- III which was introduced to Tariff Item 15A(1) w .....

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..... r these circumstances, we are of the view the case has to be considered by the Tribunal afresh in the light of the Explanation-III to Entry 15A(1) of the Central Excise Tariff Act, 1982. 4. We set aside the order of the Tribunal and remand the case back to the Customs, Excise and Gold (Control) Appellate Tribunal to pass a fresh order in accordance with the law after taking into consideration the .....

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