CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, CHENNAI REGIONAL BENCH – COURT NO. I Customs Appeal No. 40307 of 2016 (Arising out of Order-in-Appeal C.Cus.II No.877/2015, dated 03.09.2015 passed by the Commissioner of Customs, (Appeals – II), Custom House, Chennai 600 001)

TGV SRAAC Limited …..Appellant (Formerly, Sree Rayalaseema Alkalies and Allied Chemicals Ltd.)

40-304, 2^nd Floor, Krishna Jyothsna Complex Bhagya Nagar, Kurnool 518 004 Versus Commissioner of Customs ...Respondent Chennai – II Commissionerate Custom House No.60, Rajaji Salai, Chennai 600 001 AND Customs Appeal No. 40308 of 2016 (Arising out of Order-in-Appeal C.Cus.II No.876/2015, dated 03.09.2015 passed by the Commissioner of Customs, (Appeals – II), Custom House, Chennai 600 001)

TGV SRAAC Limited …..Appellant (Formerly, Sree Rayalaseema Alkalies and Allied Chemicals Ltd)

40-304, 2^nd Floor, Krishna Jyothsna Complex Bhagya Nagar, Kurnool 518 004 Versus Commissioner of Customs ...Respondent Chennai – II Commissionerate Custom House No.60, Rajaji Salai, Chennai 600 001 APPEARANCE:

Mr.K. Kumareshan, Advocate for the Appellant Ms. Anandalakshmi Ganeshram, Authorised Representative for the Respondent CORAM :

HON’BLE M