1979 (10) TMI 91

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsidered the points raised in the revision application, those urged during the personal hearing and have examined the records of the case. 2. Government observe that the petitioner is a manufacturer of tyres falling under Tariff Item 16 of Central Excise Tariff. The petitioner is claiming the benefit of exemption Notification No. 8/74-C.E., dated 18-1-1974 for the clearances during the financial .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the word 'total' appearing before 'value' in column 3 would not be necessary. The plain meaning of the notification does not lead to the interpretation put on it by the petitioner. Since new units as a rule get several type of concessions it cannot be presumed this particular notification was meant to cover new units also. 4. The petitioner's reliance on a trade notice issued with the object of f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X