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of <h1>Clearance Limit Exceeded: Appeal Success in Goods Exemption Case</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NEW DELHI Versus CHANDRA ENTERPRISES</h3> COMMISSIONER OF CENTRAL EXCISE, NEW DELHI Versus CHANDRA ENTERPRISES - 2000 (120) E.L.T. 385 (Tribunal) The issue in this case was the eligibility of the respondents for exemption under Notification No 75/87 for goods falling under heading 84.18. The Tribunal ruled that the aggregate value of clearances of goods falling under Chapter 90 and 94 must be considered, leading to the decision that the respondents exceeded the ceiling limit and were not entitled to the exemption. The appeal of the Revenue was allowed, setting aside the previous order.
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