Per S.L. Peeran : In all these appeals common question of facts and law is involved and hence they are taken up together for disposal as per law.

2. The question that arises for our consideration in these appeals is with regard to the grant of exemption of Notification No. 217/86-CE dt. 2.4.86. The lower original authorities have held that as the final product cleared by the appellants viz. Aluminium Extrusions have been exempted from duty under Notification No. 123/ 81 -CE dt. 2.6.81 and under various other notifications relating to clearance to units located in free trade zones, they are, therefore, liable to pay duty on the intermediate product namely Aluminium Billets, which are used in the manufacture of Extrusions in view of the conditions stipulated in the proviso to Notification No. 217/86-CE dt. 2.4.86. The ld. Collector after examining the proviso to this notification has confirmed the finding of the original authority. Noting the argument of the appellant that the extrusions cleared by them are not exempted from duty or chargeable to 'Nil' rate of duty, as the clearance of extrusion in terms of the notifications is on the basis of a bond executed by the consignee, th