2015 (10) TMI 905

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....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 21.04 of his order. However, he assessed duty @ ....