2016 (9) TMI 885

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..... hapter 84 except power driven pumps not conforming to BIS standards. We note that for the purpose of determining the first clearances upto an aggregate value not existing ₹ 150 lakhs the goods covered by the said notification only can be considered. Since non BIS pumps are not covered by the notification and the appellants submitted that they are clearing the same on payment of duty, the tu .....

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..... overall turnover. In other words, the appellant submitted that SSI Notification No. 8/2003-CE is not applicable to non BIS pumps and as such the clearance value of such pumps are not to be taken while determining the aggregate value of first clearance of ₹ 150 lakhs. The claim was rejected by the original authority and on appeal the rejection was upheld by the appellate authority. 2. .....

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..... akhs the goods covered by the said notification only can be considered. Since non BIS pumps are not covered by the notification and the appellants submitted that they are clearing the same on payment of duty, the turnover of the same is not to be considered for arriving at the threshold exemption limit. A combined reading of para 1, table and annexure to the notification brings out that for calc .....

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