- (1.) On behalf of the respondent our attention was drawn to orders passed by this court in appeals in the case of Collector of Customs, Bombay v. Bina Corporation Ltd. , C. A. Nos. 1746-52 of 1988, dated 20/09/1995. It was contended that the controversy in this case stands concluded by this judgment. On behalf of the appellant this argument has been controverted by saying that these judgments specifically left out of consideration Explanation- III which was introduced to Tariff Item 15a (1 with effect from 1/3/1982 because the period involved in that case was the period between 18/7/1981 and 18/1/1982. The contention is that once this Explanation comes into operation, the conclusion in law will be different.
(2.) It has been contended on behalf or the respondent that the Explanation has not really made any difference to the decision in law and the test is whether the Scraps were mouldable. Having regard to the nature of this Scrap, it cannot be said that the Explanation has made any difference at all to the law laid down by this court in the aforesaid judgment in Bina Corporation's case.
(3.) It appears that this Explanation was not noticed by the tribunal, although in the order under appeal the Appellate Collector specifically referred to and relied upon this Explanation. Under these circumstances, we are of the view the ease-has to be considered by the tribunal afresh in the light of the Explanation-III to Entry 15a (1 of the central Excise Tariff Act, 1982;