Amended small-scale exemption notification covered goods under tariff sub-heading 73.07, granting concessional duty benefit.

An amended small-scale exemption notification governed the period in dispute and expressly included goods falling under Central Excise Tariff sub-heading 73.07 in the annexed Schedule. On that basis, the goods were held entitled to the concessional benefit under Notification No. 175/86-C.E., as amended by Notification No. 113/89-C.X. The appellate tribunal confined its analysis to the exemption question on the admitted classification position and left the classification issue unadjudicated. The impugned order was set aside and the exemption benefit was allowed for the relevant period.

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Issues: Whether goods classifiable under Central Excise Tariff sub-heading 73.07 were entitled to the benefit of Notification No. 175/86-C.E., as amended by Notification No. 113/89-C.X.

Analysis: The amended notification was the relevant instrument for the period in dispute. On reading the amendment, goods falling under Chapter sub-heading 73.07 were included in the Schedule annexed to the notification. The dispute before the appellate authority had centred on classification, but the appellate tribunal confined itself to the exemption issue and proceeded on the admitted position that the goods were classifiable under sub-heading 73.07.

Conclusion: The goods were covered by the amended small-scale exemption notification and the assessee was entitled to the concessional benefit.

Final Conclusion: The impugned order was set aside and the appeals succeeded on the exemption issue, leaving the classification question unadjudicated.

Ratio Decidendi: Where an amended exemption notification expressly covers goods under the relevant tariff heading, the assessee is entitled to the notified benefit for the period of its operation.

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