2011 (6) TMI 613

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.....M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed against the Order-in-Appeal No. 40/2008, dated 1-12-2008, passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Visakhapatnam. 2. Heard both sides and perused the records. 3. The brief relevant facts have arisen on the ground that the appell....

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.... appellant and upheld the Order-in-Original. 4. The learned Counsel took us through the Notification No. 105/99-Cus., dated 10-8-1999 with amendment made by Notification No. 13/2003-Cus., dated 20-1-2003. It is the submission that Part A & B have specific application inasmuch as goods which are covered in Part A are to be imparted specific countries and Part B from specific countries. In t....

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....mmissioner of Customs, New Delhi & Hyderabad v. H.C.L. Ltd. [2003 (159) E.L.T. 257 (Tri.-Del.)]. 6. We have considered the submissions made by both sides and perused the records. It is undisputed that the appellant filed Bills of Entry for clearance of betel nuts (areca nuts) classifying under CTH 0802.90. There is no dispute on the classification of the products. On perusal of the Notific....

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....toms, New Delhi [2001 (130) E.L.T. 405 (S.C.)] wherein their lordship had held as under : "The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of th....