9911796707
TMI Blog2000 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... for allowing the appeal. 3. The appellant is a small scale manufacturer and during the period relevant for the purposes of the said appellant were engaged in the manufacturing of refrigerating and air conditioning machinery and parts thereof falling under Heading 84.15. Apart from the above products they are also manufacturing goods classifiable under Heading 8419.00. For the goods falling under Heading 84.15 the appellants are entitled to benefit of exemption in respect of first clearances of Rs. 15 lakhs in terms of Notification No. 75/87-C.E., dated 1-3-1987, as amended. In respect of the other products, the appellants were availing the benefit of Notification No. 1/93-C.E. During the period April, 1994 to December, 1994, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 1/93 grants exemption to the 'specified goods'. The two notifications are operating in different fields and there does not seem to be any ambiguity in both the notifications. The reliance by the authorities upon Explanation II of Notification No. 75/86 for adding the clearances under 1/93 to the clearances under Notification No. 75/87 for the purposes of computing the clearance slab of Rs. 15 lakhs is not correct inasmuch as after reading the notification carefully it is seen that the said explanation is relatable to para 3 of the notification. Para 3(b) of Notification No. 75/87 is to the effect that the notification in question will apply to a manufacturer, who has not cleared the 'said goods' in the preceding financial year or has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by the Revenue, cannot be interpreted in a way so as to limit the benefit of the notification in question to less than what has been granted by the notification. Such an interpretation, which defeats the very purpose of the notification is not permissible. In any case we are clear in our minds that Explanation II is only for the purposes of computing aggregate value of clearances under the notification and not for deciding the clearances slab of the said goods i.e. refrigerating and air-conditioning appliances. As such we hold that the clearances made under Notification No. 1/93 cannot be considered for deciding the clearances of refrigerating and air-conditioning appliances, and the same are required to be considered while computing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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