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CESTAT rectified typographical errors in a final order involving a dispute over customs exemption for lithium ion battery manufacturing. The tribunal acknowledged inadvertent incorporation of facts from a similar concurrent appeal, primarily involving overlapping procedural details about Notification No. 50/2017. After careful review, the tribunal determined the errors were purely typographical and not substantive, arising from simultaneous hearings on related matters. The application for rectification was consequently allowed, with corrections made to ensure accurate representation of the specific appeal's factual matrix without altering the fundamental legal determination.
CESTAT rectified typographical errors in a final order involving a dispute over customs exemption for lithium ion battery manufacturing. The tribunal acknowledged inadvertent incorporation of facts from a similar concurrent appeal, primarily involving overlapping procedural details about Notification No. 50/2017. After careful review, the tribunal determined the errors were purely typographical and not substantive, arising from simultaneous hearings on related matters. The application for rectification was consequently allowed, with corrections made to ensure accurate representation of the specific appeal's factual matrix without altering the fundamental legal determination.
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