M/S. Crane Betel Nut Powder Works vs Commissioner Of Customs & Central ... on 19 March, 2007
25. We find no infirmity with the aforesaid view. As noted above,
the decision in the case of Crane Betel Nut Powder Works v.
Commissioner of Customs and Excise, Tirupathi & Anr. (supra)
(supra) squarely covers the issue involved in the present cases.