2008 (5) TMI 493

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....ant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - Heard the parties on the point of waiver/stay. 2. The appellant, a 100% Export Oriented Unit (EOU) at the relevant time, was engaged in the manufacture and export of 'Boneless Buffalo Meat Meal'. It paid excise duty up to 3-1-2002 under sub-heading no. 0501.00 of Chapter 5 of the Central Ex....

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....uty. As regards the question of classification, the Tribunal observed as under : "It is submitted by the Revenue that the rate of duty under the tariff heading under which Revenue wants to classify the goods and the classification claimed by respondents is the same." 3. The case of the appellant is that by reason of the order of the Commissioner (Appeals) dated 24-6-2003 (supra) with wh....

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....ot excisable. As already observed above, the orders of the Commissioner (Appeals) or the Tribunal cannot be read in the manner as suggested on behalf of the appellant. Learned counsel placed reliance on Notification No. 23/2003-C.E., dated 31-3-2003 under which exemption was granted to 'Bone Meat Meal' falling under any Chapter of the Tariff in excess of nil rate of duty subject to fulfilment of c....