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TMI Blog2017 (4) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... red under N/N. 5/99-CE cannot be excluded for determining aggregate value of clearances of home consumption in terms of N/N. 8/99-CE - appeal dismissed - decided against appellant. - E/440/06 - A/86349/17/EB - Dated:- 15-3-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The issue is that whether for the purpose of SSI exemption under Notification No. 8/99-CE dated 28-2-1999 value of goods cleared under exemption Notification No.5/99-CE has to be included in the threshold limit of aggregate value provided in exemption Notification No. 8/99-CE. 2. None appeared on behalf of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is payable for any other reason ; Notification No.5/99-CE 70. 39.23, 39.24 or 39.26 All goods other than, - 10 (i) goods of polyurethanes; (ii) insulated ware; (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making suck bags or sacks; and (iv) crates, - Nil = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on quantity on value of clearances. As per Notification No.5/99-CE under Sr. No. 70 it can be seen that exemption is based on value of clearances therefore the goods cleared under notification No.5/99-CE cannot be excluded for determining aggregate value of clearances of home consumption in terms of Notification NO.8/99-CE. As regard the judgments relied upon by the appellant, on careful perusal of the same, we find that judgments do not deal with the fact prevailing in the present case that the exemption Notification No.5/99-CE is based on the value of clearances, therefore facts of the judgments relied upon by the appellants are different from the fact of the present case. As per our above discussion, the impugned order is sustainable, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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