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2000 (9) TMI 864

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..... and they are availing benefit of Notfn. No. 75/87 and also the Notfn. No. 1/93. Show Cause Notice was issued to them that they are availing full exemption under Notfn. No. 75/87-C.E., dated 1-3-87 in respect of their goods falling under sub-heading 8419.00 for first clearances of Rs. 15 lakhs and thereafter concessional rate @ 50% exemption on effective rate of duty. They are also availing full exemption on first clearances of Rs. 30 lakhs under Notfn. No. 1/93, dated 28-2-93 in respect of the goods falling under sub-heading Nos. 8414.80, 8414.99, 8421.00, 7602.00, 7204.30 (other than sub-heading No. 8419.00). As per explanation II of both Notifications, the aggregate value of clearances of all excisable goods should be clubbed as both the .....

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..... ar No. 1/90-CX 4, dated 1-2-90 has clarified that Notfn. No. 75/87 does not debar the beneficiary to avail the exemption under Notfn. No. 175/86. In Notfn. No. 1/93 slab rates have been given and this value limit has not been described as aggregate value in the respective slabs. Therefore, there is no case of clubbing the value aggregately in terms of Para 2 of Notfn. No. 1/93 or 75/87. However, provisions of para 3 will be applicable while determining the eligibility of the respective Notifications. They also relied on the decisions reported in 1996 (87) E.L.T. 290, 1987 (28) E.L.T. 144 and 1986 (24) E.L.T. 279 (Mad.). 4. The appeal was heard on 22-9-2000, when Shri N.K. Oza, Advocate, appeared for hearing. He reiterated the submissions .....

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..... up to Rs. 15 lakhs clearances to the goods covered by that Notification and thereafter 50% of effective duty is required to be paid on next clearance of Rs. 15 lakhs and Notfn. No. 1/93 gives full exemption up to the value of Rs. 30 lakhs for the goods specified under Notfn. No. 1/93. In the Notfn. No. 1/93, the goods covered by Notfn. No. 75/87 are not mentioned. Therefore, the appellants are entitled for full exemption on the clearance of the goods falling under sub-heading No. 8419.00 up to clearance value of Rs. 15 lakhs and required to pay 50% of effective duty on next clearance value of Rs. 15 lakhs. The appellants are also entitled for duty free clearances of all other goods mentioned by them up to clearance value of Rs. 30 lakhs un .....

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