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2003 (5) TMI 86 - AT - Central ExciseExtract: .......ipor Chemicals Ltd. v. Commissioner of Customs, Mumbai - 2002 (144) E.L.T. 385 and disagree with the view taken by the East Regional Bench in CCE and Customs, Bhubaneshwar v. Indian Aluminium Co. - 2002 (144) E.L.T. 97 (T) 2002 (50) RLT 92. The question referred is answered as above and the appeals are sent to original Bench for appropriate orders.
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