CC Vs. LAKSHMI MACHINE WORKS LTD.

JUDGEMENT

(1.) IN all these appeals a common question of law and facts are involved; hence they are taken up together for disposal as per law.

(2.) WHILE in Order -in -Appeal C.Cus. No. 672/97 dated 14.7.97 the very same Commissioner has differed with his earlier order and has held the item to be in running length and hence they are raw materials and decided the issue against the party. Therefore, the importer -party is aggrieved with the rejection of their claim and hence they have filed the above appeal.

(3.) WE have heard Ld. DR Shri A. Jayachandran for the Revenue and Ld. Consultant Shri M.S. Kumaraswamy for the importer in the matter. Both sides reiterated their pleas.