Collector Of Customs, Madras vs Madras Electro Castings P. Ltd. on 13 October, 1993
c) That Madras High Court in the case of Collector of Customs, Madras v. Madras Electro Castings Pvt Ltd 1994 (71) ELT 646, held in the context of Rule 41 of CESTAT (Procedure) Rules 1982 held that the expression: