1993 (8) TMI 197

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..... ri R. Subramaniam, DR, for the Respondents. [Order per : V.P. Gulati, Member (T)]. - This appeal is against the order of the Collector of Customs & Central Exicse (Appeals), Hyderabad. 2. The short point that falls for consideration is whether the appellants would be entitled to the benefit of concessional assessment for the full value of Rs. 75 lakhs for specified goods under Notificatio .....

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..... the first clearances made also included the element of goods which were cleared on payment of duty the benefit of the concessional assessment would be available for the aggregate value of Rs. 30 lakhs as envisaged in clause (a) of Para 1 of the Notification. In these orders the Tribunal has interpreted the words "first clearances" as mentioned in clause (a) for concessional assessment purposes as .....

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..... emsp;We observe that the learned Collector (Appeals) in his order on the plea of applicability of the ratio of the decisions of the Tribunal cited supra has held as under : * * * * * * * 6.We observe that the Tribunal has held as under in the case of Purushotham Goculdas Plywood Co. cited supra : * * * * * * * 7. The question to be examined is whether the facts of the present .....

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..... erall limit of the value of clearances made from the factory has not been exceeded. The question, therefore, that has to be examined is whether within the limits prescribed in the Notification the appellants would be eligible for the benefit of the Notification as quoted above. The dispute is that the appellants in their first clearances of the goods valued at Rs. 75 lakhs cleared some goods on pa .....

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..... annot be contingent upon the sequence of the clearances but has to be taken in the context of the totality allowed to be cleared at the concessional rate or exempted rate. We find that the ratio of our earlier decision would squarely apply to the facts of this case and we, therefore, hold that the appellants' plea has to be allowed. The appeal is, therefore, allowed.
Case laws, Decisions, Judg .....

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