9911796707
TMI Blog2008 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This application for rectification of mistake is filed by the revenue against our Final Order No. A/339/08/CI/EB, dated 26-2-2008 [2008 (227) E.L.T. 274 (T)]. 2. Ld. SDR contends that there is a mistake apparent on the face of the order, inasmuch that the applicability of Notification No. 264/76 was considered, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of chemical solution we find that the Notification exempts all chemical preparation for photographic uses falling under Chapter 37 from whole duty. Once it is not denied that the product in question is chemical solution classifiable under Chapter 37.07 the same is squarely covered by the Notification 264/76 and accordingly exempted from duty payment. Since both the products are fully exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not to cinematographic films. It seems that there is an error apparent on the face of record in the said order, in respect of the application of the said notification. We also find that the said order has not come to any findings on the issue of limitation. 5. In our considered opinion, the entire issue has to be gone into detail again by the Bench. Hence our order dated 26-2-2008 to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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