1996 (6) TMI 179

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.... Shri Sanjeev Sachdeva, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The appellant is engaged in the manufacture of synthetic organic dyes falling under old Tariff Item 14D. During the year 1983-84, appellant's clearance did not exceed Rs. 2.5 lakh. That made the appellant eligible for the benefit of total exemption granted by the Notification 43/82-C.E., dated 2....

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.... are now challenged. 2. The relevant part of clause (1) of Notification 43/82 reads as follows : "... exempts synthetic organic dystuffs ...... in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories up to an aggregate value not exceeding rupees two-and-a-half lakh cleared on or after the 1st day of April in ....

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....ade clear by the language used in the proviso to the effect that value of clearances at nil rate under the notification shall not exceed Rs. 2.5 lakh in any financial year. 5. Notification 44/82 is more or less similar. That notification also applies to clearances of synthetic organic dyestuffs. The benefit granted is not full exemption but exemption upto 50% of the duty. The benefit is gr....

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....ification requires that it should be read with other notifications granting exemption. Thus, it is clear that these two notifications should be read together. The main difference between the two notifications is that the limits prescribed are different and the first notification is restricted to a manufacturer whose clearances during the preceding financial year did not exceed Rs. 2.5 lakh in valu....