1998 (8) TMI 381

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..... Member (T)]. The issue involved in the present appeal is whether the value of clearance of goods, which are exempted from payment of whole of duty following Chapter X procedure, is to be taken into consideration while computing the aggregate value of clearance for the purpose of Notification No. 77/83 or 77/85. 2. M/s. Shah Sanghi Automobiles have requested, under their letter dated 15- .....

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..... r computing the value of clearance under Notification No. 77/86. 4. We observe that Explanation II to Notification No. 77/83 or 77/85 provided that for the purpose of computing the value of clearance in a financial year, the clearances of excisable goods which are exempted from the whole of the duty under any other notification (not being value or quantity based exemption) shall not be taken int .....

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