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TMI Blog1998 (7) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... under Notification No. 175/86 or its successor Notification of 1/93, dated 1-3-1986 and 28-2-1993 respectively and that therefore the clearance of such goods on payment of duty was incorrect. Therefore the value of these goods were required to be included in the value of the clearances for computing the total value of clearances under the notification. By recalculating such limits goods which had been cleared under the notification would become ineligible for the exemption and hence liable to duty. As a result of this the clearances of the appellant for the year 1992-93 exceeded Rs. 2 crores and secondly, appellant would not be entitled to benefit of notification for 1992-93. Notice demanded duty on goods cleared in terms of notification f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 6. Departmental representative adopts the reasoning in the order of the Commissioner. 7. In the classification list filed by the appellant it would be unclear that it was not availing of Notification No. 175/86 for the goods manufactured by it. It has not claimed the benefit of the notification for these goods. It had specifically that the claim of the notification that other goods manufactured by it classifiable under any other Chapter 39 in the same classification list. Therefore by reading the classification list, the department would have been aware of the description of the goods as part of components of electrical switchgear and the fact that this having been cleared for payment without payment of excise duty. The clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as supplier spares or as replacing parts in equipment to be repaired. 8. Paras 4 and 7 of the Notification of 1/93 and 177/86 contained a condition disallowing the exemption contained in the notification to goods. The proviso to this paragraph is exemption to the condition in those paragraphs. It is thus provided from payment of duty even in cases where goods are granted. Therefore in the absence of certain knowledge about the intended use of the goods manufactured of such parts should be well within its rights not to the exemption in the proviso. This is reinforced by the fact that the proviso makes mandatory in the Chapter X procedure to be followed. That procedure is in effect to be narrated by the person procured goods for them. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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