Small scale exemption for offset printing plates under Notification 175/86 applied where the claim and registration proof were on record.

Offset printing plates classifiable under Sub-heading 84.42 were stated to fall within Notification No. 175/86, and the assessee had raised the exemption claim in reply to the show cause notice while also producing a small scale industry registration certificate. Because the value of clearances was below the exemption limit, the adjudicating authority should have examined the notification's applicability rather than rejecting the claim for want of evidence. On the stated facts, the assessee was eligible for the exemption benefit.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 175/86 in respect of offset printing plates classifiable under Sub-heading 84.42, despite the adjudicating authority's failure to consider the exemption claim and the small scale registration certificate.

Analysis: The exemption claim had been raised in the reply to the show cause notice, and the small scale industry registration certificate had been produced. The notification covered goods falling under Sub-heading 84.42, and the value of clearances was below the exemption limit. The adjudicating authority ought to have examined the availability of the notification instead of rejecting the claim for want of evidence.

Conclusion: The assessee was eligible for the benefit of Notification No. 175/86.

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