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Judgment
CIVIL APPEAL NO(S). 3622-3626/2007
After hearing the learned Counsel for the parties, we find that the issue involved in this case is squarely covered by the order dated October 01, 2015 of this Bench passed in Civil Appeal No. 2010 of 2007 titled as "Commissioner of Customs and Anr. v. Contessa Commercial Co. Ltd. and Ors."
Following the aforesaid decision, these appeals are dismissed.
The impugned judgment has relied upon its earlier decision in the case of Advance Exports [2007 (218) ELT 39 (Tri.-Ahmd.). Against that decision, the Revenue had filed Civil Appeal Nos. 3140-3143 of 2008 which had already been dismissed by this Court on 29.09.2015. We also find that at page ''N'' of the synopsis the Revenue has mentioned that certain other appeals raising the same issues are pending consideration. Those appeals have also since been decided against the Revenue.
Following the decisions in the aforesaid appeals, these appeals are dismissed.