1986 (11) TMI 192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : V.T. Raghavachari, Member (J)]. - The appellants are M/s. Saurabh Construction Company, a unit of Kalani Asbestos Cement (P) Ltd. The appellants manufacture RCC spun pipes; A.C. pressure pipes and tiles in different shades. The RCC spun pipes are classifiable under Tariff Item 68 CET. The appellants contended that under Notification No. 176/77-CE dated 18-6-1977 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and that we may decide the case on the basis of the materials on record. We have heard Shri Vineet Kumar, SDR, for the Department and have perused the records. 3.  The Assistant Collector has observed in his order that the value of asbestos cement products (falling under Item 23 CET) cleared by the appellants during the period 1-4-1977 to 28-2-1978 exceeded Rs. 45 lakhs. He, therefore, hel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the industrial unit in which the goods, under clearance, are manufactured, is not more than rupees ten laksh. Provided that this exemption shall not be applicable to a manufacturer if the total value of all excisable goods cleared by him or on his behalf in the preceding financial year had exceeded rupees thirty lakhs. Provided further that the exemption contained in this notification shall ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cial year had exceeded Rs. 30 lakhs. The contention for the appellants is that the value of clearances mentioned in this proviso should be reckoned with reference to the goods falling under Tariff Item 68 CET manufactured and cleared during the relevant period and not with reference to other goods, though excisable under other items of the Central Excise Tariff. As noted earlier the words used in ....