2011 (3) TMI 1530

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....sel for Customs & Central Excise Department, for the Appellant. None, for the Respondent. JUDGMENT The Commissioner of Central Excise, Visakhapatnam-II Commissionerate, filed this appeal under Section 130 of Customs Act, 1962, feeling aggrieved by the Final Order No. 1347/2007, dated 28-11-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench at....

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....us., dated 31-1-2005. Aggrieved by the final assessment vide letter dated 3-3-2006 of the Superintendent, Kakinada the respondent filed an appeal. The same was dismissed by Order-in-Appeal, dated 10-8-2007. The respondent then moved the CESTAT. Relying on its decision in Ruchi Health Foods Ltd. v. CC, Cochin - 2007 (81) RLT 309 (CESTAT-Ban.) and the decision of the CESTAT, Mumbai in CC (Exports), ....

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....toms Act, 1962 is placed before us. Under the said notification the whole of the duty of Customs leviable, the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 and the whole of the special additional duty of Customs leviable under Section 3A of the Customs Tariff Act are exempted from duty. The availment of exemption is subject to inter alia the following condi....