Commissioner Of Customs vs Ajanta Leather Fashions Ltd.

1. The argument on behalf of the appellant is that the Tribunal did not follow its earlier three member Bench judgment that took a different view. It does not appear that that earlier judgment was pointed out to the Tribunal by Counsel who appeared on behalf of the appellant and it is not so stated in the memo of the civil appeal. For the rest, classification is within the province of the Tribunal.

2. The civil appeal is dismissed.

3. No order as to costs.