2009 (9) TMI 718

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....for the Appellant. Shri R.K. Verma, JDR, for the Respondent. ORDER Heard both sides on the stay petition. 2. The applicant manufactures plain particle boards and pre-laminated particle boards falling under Chapter Heading 44103190 and 44103290 of the CETA, 1985. Notification No. 4/2006, dated 1-3-2006 at Serial No. 87 prescribed concessional rate of duty of 8% for "100% wood free plain....

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....swer to the description contained in another Notification, we are of the view that the applicant is free to choose the Notification when more than one Notification is applicable. We also find that this view has been upheld by the Hon'ble Supreme Court in Share Medical Care v. UOI reported in 2007 (209) E.L.T. 321 (S.C.) wherein it has been held that if the applicant is entitled for the benefit of ....