IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS APPLICATION NO.5 OF 2002 CUSTOMS APPLICATION NO.5 OF 2002 CUSTOMS APPLICATION NO.5 OF 2002 The Commissioner of Customs ..Applicant. V/s. Ranutrol Private Limited ..Respondent. Mr.S.S. Pakale for the applicant. Mrs.S. Samant Roy i/b. H.R. Shetty for the respondent. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2005. DATED : 2ND FEBRUARY, 2005. DATED : 2ND FEBRUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the applicant and the respondent. Perused the order of CEGAT Dated 12th July, 1999. CEGAT has rightly observed that the adjudicating authority has not properly discarded the clarifications issued by the DGTD especially in the light of the evidence. In view thereof, there is no merit in the contention that the components of water mixer or fluid mixer were not covered under section 113 Appendix 2B. Whereas, DGTD had clearly clarified the same. Under these circumstances, there is no substantial question of law involved in this application. Hence the application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)