2015 (10) TMI 905

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....n, Consultant : for the Appellant Shri K.P. Muralidharan, AC (AR) : for the Respondent ORDER: Per R. Periasami Both the appeals are taken up together for disposal. 2. The short issue relates to denial of exemption of Notification No. 6/2002 dated 1.3.2002 on the drilling rigs classifiable under CETH 8705. The adjudicating authority accepted the classification under 8705 in para 21.0....

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.... the present case, there is no dispute on the classification of the goods and the adjudicating authority in para 21.04 of his order has clearly confirmed that the appellant has complied with the conditions of Sl. No. 217 which stipulates that the chassis must be duty paid. In view of the settled legal position by the decisions of the Hon'ble Supreme Court in the above referred cases, appellants ar....