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2009 (10) TMI 356 - HC - Central ExciseMaintainability- Rate of duty- “Whether exemption can be granted under Notification No. 202/88 when the party debits the credit availed on the inputs after the removal of the finished product? Held that- the phrase determination of a rate of duty has been deemed to include the question whether any goods are covered or not covered by a particular notification issued by the Central Government granting total or partial exemption from duty. The question sought to be referred falls within the ambit of sub-clause (d) of Section 35E(5). This definition would also have to be read into Section 35-G of the Act and, therefore, reference was not rightly made to this Court- The petition for making reference is accordingly rejected.
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