9911796707
TMI Blog1991 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Appellants. [Order]. - The appellants are an SSI unit manufacturing excisable goods viz. Electric Lighting Fittings falling under Chapter 9405.00 of the Central Excise Tariff. They are manufacturing such excisable goods under their own brand name as well as with the brand name of HMT. They are not enjoying the benefits of Notification No. 175/86 dated 1-3-1986 in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computing the value of clearances of Rs. 15 lakhs, 75 lakhs as the case may be under Notification No. 175/86. 3. The appellants have contended that a careful reading of Notification No. 175/86 shows that the limit of Rs. 75 lakhs as mentioned in the said Notification pertains to the goods which are cleared at the concessional rate of duty as provided in clause (a) and (b) of Para-I. It is mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly those clearances which have been given the benefit of full exemption or concessional rate in terms of Paras 1(a) & 1(b) of Notification 175/86. Goods which are manufactured in a SSI Unit and affixed with brand name of another person who himself is not eligible to SSI exemption are chargeable to normal rate of duty vide Para 7 of the Notification as such goods are not entitled for SSI exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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