2003 (7) TMI 76 - SC - Central Excise

SSI Exemption - Value of clearances - Exemption Notification No. 89/79 - Held that - language of the Exemption Notification No. 89/79 is quite clear to the effect that the goods manufactured under the other Tariff Items cannot be included in the computation of the goods falling under Tariff Item 68 - When clearances were made by the Department, the type of goods or their value is known to the Department. Therefore, there is no substance in the contention urged on behalf of the respondent-Department - Decided in favour of assessee.

Summary

The Supreme Court allowed the appeal of a small-scale manufacturer of diesel engine parts and other motor vehicle parts, granting them exemption benefits under specific notifications. The Court held that goods manufactured under different tariff items should not be clubbed together for calculating exemption limits. The Tribunal's decision was set aside, and authorities were directed to comply with the Court's order.