Chemilab Corporation vs Collector Of Customs on 31 March, 1994
In this context, he relied on the ratio of the ruling rendered in the case of Ferro Alloys Corporation v. Collector of Customs as reported in 1983 (68) E.L.T. 435; Hatim Carbon (P) Ltd. v. Collector of Central Excise, Bangalore as reported in 1988 (17) E.C.R. 241. The ld. counsel however, did not press for the claim of the benefit of the Notification No. 65/88.