2009 (9) TMI 718

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ides on the stay petition. 2. The applicant manufactures plain particle boards and pre-laminated particle boards falling under Chapter Heading 44103190 and 44103290 of the CETA, 1985. Notification No. 4/2006, dated 1-3-2006 at Serial No. 87 prescribed concessional rate of duty of 8% for 100% wood free plain or pre-laminated particle or fibreboard made from sugarcane bagasse or other agro waste .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plicant is free to choose the Notification when more than one Notification is applicable. We also find that this view has been upheld by the Hon ble Supreme Court in Share Medical Care v. UOI reported in 2007 (209) E.L.T. 321 (S.C.) wherein it has been held that if the applicant is entitled for the benefit of two different Notifications, he can claim the Notification which is more beneficial to hi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X