TMI Blog2001 (7) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 - B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ. [Order]. - After hearing the Counsel for the parties, we are of the opinion that the judgment of the High Court calls for no int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item No. 13. Having taken the advantage of that, it is not open to the appellant to resile from the said stand and say to the contrary that the item in question did not fall under Tariff Item No. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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