The Commissioner Of Customs And Central ... vs B.M.F. Beltings Ltd. on 17 September, 2007
3. Heard Shri Sanjay Jain, learned DR who stated that the issue involved in this case is no longer res integra and same stands decided by the Apex Court vide judgment in the case of CCE Pune vs. S K F Bearings Ltd. reported in [2009 (239) ELT 385 (SC)].