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Issues: Whether, for the purpose of small scale exemption under Notification No. 175/86-CE dated 01.3.1986, the clearance value of one product line could be counted so as to reduce the exemption available for another product line.
Analysis: The dispute turned on the interpretation of the exemption notification governing separate clearances of different items. The Tribunal noted that the question had already been considered in earlier decisions and that the view which treated overall clearances of different items as interlinked had not been followed in subsequent cases after the contrary line of authority was accepted by the Supreme Court in departmental challenge. Relying on the settled position that the issue was no longer res integra, the Tribunal followed the later consistent view and held that the Revenue could not restrict the exemption for metal containers by taking into account the appellant's concessional clearances of body building on chassis.
Conclusion: The issue was decided in favour of the assessee, and the demand was set aside.
Ratio Decidendi: Where an exemption notification grants item-wise small scale clearance benefits, the clearances of one item cannot be used to curtail the exemption available for another item when the settled judicial position has rejected the contrary view.
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