1994 (2) TMI 164

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..... P.C. Jain, Member (T)]. - The issue 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. .....

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..... us ulcers in the mouth. It is also used 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 chewin .....

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..... n to differ from the aforesaid decision of the Tribunal. Even on the basis of uses now pointed out by the ld. Jt. CDR, we agree with the ld. Advocate Shri A.R. Madhav Rao that the uses are also similar so far as the two products are concerned. Accordingly, following respectfully the earlier decision of the Tribunal in the case of General Traders, we allow the appeal.
Case laws, Decisions, Judg .....

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