Item-wise exemption limit under the notification applies separately to each specified good, following prior Tribunal interpretation.

The exemption limit of Rs. 15 lakhs under the notification was to be applied separately to each specified item of goods, rather than by aggregating clearances of all specified goods. The Tribunal followed earlier decisions of the same Bench, which had already settled that the monetary ceiling attaches to each individual specified commodity. The amended notification extending the benefit to package tea was treated consistently with that interpretation, confirming the same item-wise approach to the exemption.

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Issues: Whether the exemption limit of Rs. 15 lakhs under the notification applied separately to each specified item of goods or had to be computed by aggregating the clearances of all specified goods.

Analysis: The Tribunal noted that the question had already been settled by earlier decisions of the same Bench, which had held that the monetary limit in the notification was to be applied with reference to each specified goods individually. The facts in the present matter were stated to be on all fours with those earlier cases, and the amended notification extending the benefit to package tea was treated as falling within the same interpretive approach.

Conclusion: The exemption limit was applicable separately to each specified item of goods, and the departmental appeal failed.

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