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TMI Blog2003 (7) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... in the computation of the goods falling under Tariff Item 68 - When clearances were made by the Department, the type of goods or their value is known to the Department. Therefore, there is no substance in the contention urged on behalf of the respondent-Department - Decided in favour of assessee. - 14423 of 1996 - - - Dated:- 30-7-2003 - S. Rajendra Babu and G.P. Mathur, JJ. [Order]. - I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two Tariff Items are clubbed together, the total amount exceeds Rs. 30 lakhs, therefore, the appellant would not get the benefit of Exemption Notification No. 89/79, dated 1-3-1979. This stand of the respondent-Department was upheld by the Appellate Authorities as well as by the Tribunal. Hence this appeal. 2. It has been brought to our notice by Mr. V. Lakshmikumaran, learned Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Items emerge out of the same machinery and, therefore, it would be difficult for them to find out which of the goods fall under which tariff item. 4. When clearances were made by the Department, the type of goods or their value is known to the Department. Therefore, there is no substance in the contention urged on behalf of the respondent-Department. 5. We allow this appeal, set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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