2006 (9) TMI 396

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.... None, for the Respondent. [Order per : P.G. Chacko, Member (J) (for the Bench)]. - These applications are for stay of operation of the impugned order, wherein learned Commissioner (Appeals) allowed the benefit of Notification No. 69/2004-Cus. dated 9-7-2004 to the respondents in respect of Education Cess on betel nuts. Learned SDR refers to the relevant entry [SI. No. 4 in the Table annexed....

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...., but mentions only 'Areca nut', the benefit of exemption cannot be extended to betel nuts, the goods imported by the respondents. Learned SDR has made an endeavour to amplify this objection of the department, but we are not impressed. It is not in dispute that the benefit of exemption in terms of Sl. No. 4 in the Table annexed to the Notification is available to nuts falling under sub-heading 080....