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TMI Blog1983 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Shri S. Grover, Vice-President]. - Government Ceramic Service Centre, Mangattuparamba, Cannanore, hereinafter referred as the G.S.C. filed a Revision Application dated 13th October 1979 before the Central Government on 15th October 1979 against the Order No. 748/79, dated 29-5-1979 passed by the Appellate Collector of Customs and Central Excise, Madras. The said application has been tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ularly described as table-ware (cups and saucers), sanitary ware, etc. The items were respectively classifiable under Tariff Item 23 B1, 23 B2 and 23 B4. The value of the goods cleared during the financial year 1977-78 was ₹ 16,917.51. No other Unit of the Government was manufacturing the said items of goods. The estimated value of the goods cleared for the year 1978-79 was ₹ 2,43,000. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was not entitled to exemption. Since the G.S.C. and the Kerala Ceramics Limited, Kindara were two different legal entities, the simple fact that these were owned by the Government of Kerala could not make them one Unit as viewed by the Revenue. Therefore, without any hesitation, we hold that the Appellate Collector wrongly confirmed the order of the Assistant Collector. Since there is no disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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