2018 (12) TMI 1007

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.... For the Petitioner : D. Vijayakumar  for the petitioner. For the Respondent : M. Hariharan , Additional Government Pleader, for the respondent. ORDER T. S. Sivagnanam J.- 1. Heard Mr. D. Vijayakumar, learned counsel appearing for the petitioner and Mr. M. Hariharan, learned Additional Government Pleader appearing for the respondent. 2. The petitioner is before this court fo....

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.... 3. Two issues arise for consideration, one with regard to the classification of the product, which according to the petitioner has been exported and what is the rate of duty payable on such product. Second is whether the petitioner is entitled to grant of exemption on the product, as it has been exported. So far as the first issue is concerned, the respondent has treated the water purification....

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....en an elaborate reply and also referred to the proceedings of the Authority for Clarification Advance Ruling dated September 4, 2014, in ACAAR No. 84/2013-14, the respondent has not given any reasons as to why the clarification cannot be accepted and why it has to be treated as machinery under entry No. 69 of Part C. The respondent, if seeks to distinguish the product manufactured by the petitione....