TaxTMI 
TaxTMI 
1998 (5) TMI 170
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....or the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 2. The appellants herein cleared their excisable product falling under Chapter Heading 8459.00 amounting to Rs. 20,35,800/- upto the August, 1988 which included the clearances of Rs. 17,05,800/- for export. They also cleared machineries of Chapter Heading 8459 valued at Rs. 5,....
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....e clearances effected towards export will not be included while determining the benefit under the said Notification. He draws our attention to para (1), wherein excisable goods upto an aggregate value not exceeding rupees thirty lakhs were exempted, if they were cleared for home consumption on or after the 1st day of April in any financial year. Similarly, he again draws attention to para (3) of t....
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....ial year had been well within the exemption limit. 5. Opposing the contentions, the learned SDR, Shri A.K. Agarwal reiterates the findings of the lower appellate authorities which takes support from Explanation II. For better appreciation, we reproduce Explanation II to the said Notification :- "Explanation II. - For the purpose of computing the aggregate value of clearances under this noti....
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....argeable to nil rate of duty or which are exempted from whole of the duty of excise leviable thereon. Since the export goods, though cleared without payment of duty, cannot be said to be chargeable to nil rate of duty or exempted from the whole of the duty excisable thereon, therefore, the clearances of export goods cannot be excluded for the purpose of computing the aggregate value of clearances.....