2000 (6) TMI 252

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..... der per V.K. Agrawal, Member (T)]. The only issue in dispute in the present appeal relates to the eligibility of the respondents herein to exemption in terms of Notification No 75/87 for goods falling under heading 84.18 of the Schedule to the CETA 1985. According to the Revenue which has filed the appeal against the order of Collector (Appeals), the respondents are ineligible to the exempti .....

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..... e benefit of exemption under Notification 1/93 for goods falling under Chapter 90 and 94 and Notification 1/93 is a value based exemption notification, the value of clearances of goods falling under Chapter 90 as well as 94 are to be taken in terms of language of explanation II. 3. We have heard Shri R.S. Sangia, learned DR and Shri K.G. Seth, learned Advocate. In view of clear language of expla .....

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