2008 (9) TMI 167

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.... Shri S. Muthu Venkataraman, Advocate, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - These appeals arise before us on the Hon'ble High Court, Madras setting aside our Miscellaneous Order No. 103/08, dated 25-2-08 [2008 (10) S.T.R. 591 (Tri.-Del.)]. In the Misc. order we had rejected the application of the respondent to recall our final order Nos. 1519-1521/2007, dated 26-12-0....

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....ur attention to the grounds taken in the appeals. The main ground raised is that the Commissioner (A) had gone by opinions obtained by the respondents from the Bureau of Indian Standards and another expert. The notification contained a clear description of the item entitled to exemption in the Explanation to Sl. No. 255. The Commissioner (A) had mis-directed himself in following extraneous authori....

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....emption is available to all goods of CSH 9032.80 other than programmable process controllers The explanation to PPC contained in the notification reads as follows Explanation :- Programmable Process Controllers' means an automatic regulator of electrical quantities, or an instrument or an apparatus for automatically controlling non electrical quantities the operation of which depends on an elec....