2007 (11) TMI 98

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..... etc. - Appeal Nos. CDM/71-72/2004 - A/1881-1882/KOL/2007 - Dated:- 19-11-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have a unit in the Falta Special Economic Zone. After fulfilling the export obligation, the appellants were permitted under letters dated 13-8-01, .....

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..... red to the Board's Circular No. 314/30/97-CX, dated 6-5-97. 4. Shri S.K. Mehta, learned Advocate appearing for the appellants states that the original authority has accepted the arguments of the appellants and has dropped the demand of Excise Duty by allowing concessional rate under Notification No. 2/95-C.E., but has demanded the Customs Duty on the inputs used in the impugned goods under Not .....

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..... therwise in respect of the material used in the production of such goods and denying benefit of Notification No. 133/94 to such inputs is contradictory. As we have already held in the case of Precision Processors (India) (P) Ltd. that the expression, manufacture' has to be given a liberal interpretation in view of the precedent decisions of the Tribunal cited therein, and the Board's Circular .....

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