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2008 (7) TMI 360 - HC - Central ExciseClandestine removal of goods – wrong availment of benefit of notification - had paid only the Basic Excise Duty on Window/Room Air-conditioners Kits, Cooling Units of Split Air-conditioners by declaring them as “Parts” of Air-conditioners under Chapter heading No. 8415 of the Central Excise Tariff Act, 1985 and by availing the benefit of Notification No. 22/2000-CE, dated 6-3-2000 vide which the parts of Air-conditioners were exempted from payment of Special Excise Duty - The goods, which were removed under invoices by describing the same as parts of air conditioners and exemption, meant for parts of air conditioners, was claimed and availed of. It is not a case where any facts were suppressed. Demand is not maintainable.
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