TMI Blog2015 (10) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... s and that suffered duty on debonding and when the appellant discharged excise duty liability on clearance of those finished goods claim of set off of additional duty of customs paid upon debonding does not appear to be unreasonable since such additional duty of customs was not refunded to the appellant in terms of section 3 of Customs Tariff Act, 1975. No doubt, the finished goods were not inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Muthuvenkataraman, Advocate : for the Appellant Shri B. Balamurugan, AC (AR) : for the Respondent ORDER The precise contention of the appellant is that the finished goods and inputs lying in stock at the time of de-bonding have suffered CVD for which the finished goods shall not be dutiable further. The appellant has claimed that on value addition it had paid the duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty liability on clearance of those finished goods claim of set off of additional duty of customs paid upon debonding does not appear to be unreasonable since such additional duty of customs was not refunded to the appellant in terms of section 3 of Customs Tariff Act, 1975. No doubt, the finished goods were not inputs, but in absence of refund of additional duty of customs to the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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