2007 (5) TMI 480

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..... spondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The dispute in these three appeals is whether the appellants are eligible for the exemption from additional duty of Customs in view of the unconditional exemption available from excise duty under Notification 6/02, the validity of which was extended till 31-3-03. It is the department s case that at the relevant .....

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..... appellants has rightly contended that in view of the Hon ble Supreme Court s decision in the case of H.C.L. Ltd. v. Collector of Customs, New Delhi - 2001 (130) E.L.T. 405 (S.C.), when there are two exemption notifications, the appellants are entitled to the benefit of that exemption which gives them greater relief. 3. In view of the cited case law and our findings above, we find that the appell .....

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