COMMISSIONER OF CUSTOM CULCUTTA Vs. TATA YODOGAWA LIMITED

JUDGEMENT

(1.) ORDER

(2.) WE have heard learned counsel. WE are of the view that the order of the Tribunal must be set aside and the matter remanded to the Tribunal to be heard afresh. WE only indicate why we so order because a detailed order might prejudice the case on either side. WE do not think that the Tribunal has quite correctly appreciated the import of the notification dated 14th March, 1991 and, in any case, its finding that chill moulds are an essential part of the centrifugal casting machine is based only upon the technical data and the respondent's memo of appeal and it has not referred to or dealt with what has been found to the contrary by the authorities below.