Rectification of exemption notification errors ensures duty is computed under the correct notification regime for the relevant period.

Where an operative order cites the wrong exemption notification for the relevant period, rectification is warranted so duty is computed under the notification regime actually in force. The order was amended to clarify that goods under Chapter 68 containing more than 25% by weight of red mud, press mud or blast furnace slag were fully exempt only under Notification No. 08/96-C.E., while the exemption under Notification No. 5/97-C.E. was limited to 8% and the exemption under Notification No. 5/98-C.E. applied only to goods falling under heading 6807.10. The earlier paragraph was substituted accordingly.

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Issues: Whether the earlier final order required rectification to correctly apply the exemption notifications governing the relevant periods for goods classified under heading 6803.

Analysis: The application pointed out that the earlier order had referred to Notification No. 08/96-C.E. even though the disputed periods were governed by later notifications. The order clarified that the duty demand had to be worked out by applying the notifications available during the relevant period. It further substituted the earlier paragraph to state that goods containing more than 25% by weight of red mud, press mud or blast furnace slag and falling under Chapter 68 were fully exempt only under Notification No. 08/96-C.E., while the exemption under Notification No. 5/97-C.E. was limited to 8% and under Notification No. 5/98-C.E. was restricted to goods falling under heading 6807.10.

Conclusion: The final order was rectified by substituting the earlier paragraph, and the Revenue's application was disposed of accordingly.

Ratio Decidendi: A rectification is warranted where the operative part of an order has misstated the applicable exemption notifications for the relevant period, and duty must be determined with reference to the notification regime in force during that period.

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