3. Ld. JDR submits that the item cannot be considered to be falling in Sl. No. K. 14 of the licence involved and relics on the judgment rendered by the Tribunal in case of Kohinoor Impex Pvt. Ltd. v. Collector, reported in 1999 (113) E.L.T. 968 (Tribunal) which has been confirmed by the Apex Court [2001 (131) E.L.T. A86(S.C.)].