2015 (6) TMI 1162

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....ARCHANA WADHWA, JUDICIAL MEMBER For the Appellant : Mr. N. Anand, Adv For the Respondent : Mr. N. Jagadish, A.R. ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of battery operated electric cars classifiable under Chapter 85 of the 1st Schedule to the Central Excise Tariff Act 1985. The said final products are fully exported by the appellant. 2. The issue involved is ....