Appellant's Final Product Not Exempt; Intermediate Goods Like Phosphoric Acid Qualify for Notification No. 67/95-CE. No Duty Demand Justified.

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....Duty on intermediate goods - The final product supplied by the appellant against CT-2 certificate cannot be treated as nil duty or exempted goods. In such a case the intermediate goods will be entitled for N/N. 67/95-CE, hence the demand on the intermediate product i.e. phosphoric acid is not tenable - AT....