2010 (10) TMI 984

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....lant. Shri S.N. Singh, Jt. CDR, for the Respondent. ORDER Heard the learned Advocate for the appellants and DR for the respondent. 2. The present application has been filed in appeal arising from the order dated 8-4-2010 passed by the Commissioner, whereby the benefit of exemption Notification No. 67/95-C.E., dated 16-3-1995 as amended from time to time for the period from November 2007 t....

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....r are chargeable to nil rate of duty. The proviso further excludes those goods which are cleared to the units specified thereunder. The final product manufactured by the appellants is cleared for SEZ units. The SEZ units do not figure in the said list of units. On this ground alone the benefit of notification is sought to be denied to the appellants. 4. Clearance of final product to the SEZ ....