2024 (7) TMI 266

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.... , Adv. Mr. Bhaskar Sengupta , Adv....for the respondent ORDER 1. Heard Sri Maiti, learned standing counsel for the appellant and Sri Chakraborty, learned counsel assisted by Sri Bhaskar Sengupta, learned Advocate for the respondent. 2. This appeal has been filed by the revenue praying to set aside the final order dated No.76955/2019 dated 18.12.2019 passed by the Customs, Excise and Service Ta....

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....exported upon payment of duty under claim of rebate. It is also seen from the records that the input machines, parts and accessories were goods classifiable as excisable goods by themselves under tariff items different from the tariff items under which the exported final products were classified. Hence, the principle laid down in the aforesaid decisions of the Hon'ble Supreme Court and this Bench ....