Exemption and duty refund for aerated water upheld under Notification No. 71/78-C.E., subject to value-based eligibility conditions.

Exemption under Notification No. 71/78-C.E. for aerated water was upheld, with refund of duty allowed where the clearances satisfied the notification's value-based conditions. The Tribunal followed its earlier decision on the same issue and found no reason to depart from that view, thereby confirming entitlement to the exemption benefit and consequential refund, subject to admissibility under the notification. The appeal was rejected.

---

---

Issues: Whether the respondents were entitled to exemption under Notification No. 71/78-C.E. dated 1-3-1978 and consequent refund of duty on aerated water cleared during the relevant period.

Analysis: The Tribunal followed its earlier decision on the same issue and found no reason to take a different view. On that basis, it upheld the order granting the exemption benefit and accepted the respondents' entitlement to refund, subject to admissibility under the notification on the basis of value of clearances.

Conclusion: The respondents were held entitled to the exemption and refund claim, and the appeal was rejected.

---