Exemption notification applicability corrected for Chapter 68 goods, with the final order amended to reflect period-specific rates.

The final order was rectified to correctly state the exemption notifications applicable to goods classified under Chapter Heading 6803 during the relevant duty periods. The earlier order had referred to Notification No. 08/96-C.E. in a way that could suggest direct application to the disputed periods, but the order clarified that the demand was to be worked out under the notifications in force for those periods, namely Notification No. 5/97-C.E. and Notification No. 5/98-C.E. Paragraph 4(g) was amended to reflect that goods under Chapter 68 using more than 25% by weight of specified materials were fully exempt under Notification No. 08/96-C.E., while Notification No. 5/97-C.E. allowed only partial exemption and Notification No. 5/98-C.E. limited exemption to heading 6807.10.

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Issues: Whether the final order required rectification to correctly state the exemption notifications applicable to goods classified under Chapter Heading 6803 during the relevant periods.

Analysis: The application pointed out that the earlier order had referred to Notification No. 08/96-C.E. in a manner suggesting its direct application to the disputed periods, although the duty periods were governed successively by Notification No. 5/97-C.E. and Notification No. 5/98-C.E. The order clarified that the duty demand had already been directed to be worked out by applying the notifications available during the relevant period. It further corrected paragraph 4(g) to state that goods falling under Chapter 68 and using more than 25% by weight of specified materials were fully exempt under Notification No. 08/96-C.E., that the exemption under Notification No. 5/97-C.E. was restricted to 8%, and that under Notification No. 5/98-C.E. the exemption was restricted to goods falling under heading 6807.10.

Conclusion: The earlier order was amended and substituted to reflect the correct notification position, and the Revenue's rectification application succeeded.

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