2009 (7) TMI 1116

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ira Sisupal, JDR, for the Respondent. ORDER Vide the Final Order Nos. 491 & 492/2009 dated 22-4-2009 [2009 (242) E.L.T. 65 (Tri. - Chennai)], the Tribunal allowed Appeal No. E/117/2006 by accepting the submission of the Revenue that classification of the goods in question under Chapter 54 and allowed Appeal No. E/82/2008 filed by the assessees by holding that assessees were eligible to the benef .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... licants are correct in their submission that the last sentence in para 4 of the final order which reads "In the present case, the inputs were leviable to basic duty and no additional duty of excise was leviable thereon and, therefore, the inputs cannot be considered as exempt from the whole of additional duty of excise leviable thereon" be read as "In the present case, the final products were levi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X