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TMI Blog2009 (1) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate dated 19-2-1986. The Board is constituted under Section 10 of both in Village Industries Commission Act, 1956 for the purpose of assisting the Commission in the discharge of its functions. Notification No. 198/87 C.E., dt. 28-8-1987 exempted the goods specified in the schedule subject to following conditions namely :- (a) Such goods are genuine products of a village industry. (b) Such goods are marketed by or marketed with the assistance of the khadi and village industries established under the Khadi and Village Industries Commission Act, 1956. (c) The manufacturer of such goods produces a certificate from the Commission to the effect that such goods are that :- (i) such goods are the genuine products of a vil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he also argues that the very fact that KVIC itself issued a certificate on 7-11-07 also shows that as per the KVIC norms the appellants are eligible for the exemption. He also drew our attention to the clarification issued by KVIC that if an industry is specified in the schedule and located in an area other than a rural area but recognised as village industry at any time before the commencement of the KVIC (Amendment) Act, 1987, shall, not withstanding anything contained in the subject clause would continue to be a village industry under the Act. Since the appellant obtained the certificate prior to 1987 from the State Board, under the KVIC Act the appellants are considered as a village industry and are eligible for exemption under notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite and cannot be considered as a village/cottage industry. 4. We have considered the submissions made by both the sides. The provisions of notification No. 198/87 have been reproduced above which clearly show that it is not for the Commissioner to decide whether a unit is located in a rural area and whether it is being provided with assistance by KVIC. What is required is a certificate by the KVIC and the same has been produced by the appellants. Further the clarification issued by KVIC regarding rural area eligibility of the unit because of the provision in the KVIC Act supports the case of the appellants. We also find that the following decisions cited by the learned advocate in support of his contention that it is the KVIC which has t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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