2015 (3) TMI 123

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....an, Consultant For the Respondent : Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das 1. The applicants are engaged in the manufacture of "White Duplex Board" classifiable under sub heading 48041100 of the First Schedule to the CETA'85. The applicant was availing benefit of Notification No.4/2006-CE dt. 1.3.2006 (Serial No.91) as amended and paying duty @ 4% w.e.f. 1.4.2010 on "....

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....ft paper in respect of Sl. No. 90 of the said Notification and therefore they have to follow the said serial number. In this context, the learned AR drew the attention of the Bench the Board's Circular No.937/27/2010-CX dated 26.11.2010. We find that the Board's circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A (1A) of Centra....