2016 (10) TMI 223

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....al Order No. C/A/51369-51665/2016-CU(DB)<br>Customs<br>Ms. Archana Wadhwa, Member (Judicial)And Shri B. Ravichandran, Member (Technical). S/Shri B.L. Narsimhan and Prem Ranjan Kumar, Advocates for the Appellant. Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent. ORDER Per. Archana Wadhwa :- All the appeals are being disposed of by a common order as the issue invo....

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....ssioner (Appeals) upheld the same by observing that the notification provided a condition, which has to be strictly adhered to. He observed that in taxing statute there is no room for any intendment and the regard has to be given to the clear meaning of the words. He observed that the said notification covers only the goods produced or manufactured in India. Accordingly he denied the benefit of th....