1998 (8) TMI 381

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....R, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in the present appeal is whether the value of clearance of goods, which are exempted from payment of whole of duty following Chapter X procedure, is to be taken into consideration while computing the aggregate value of clearance for the purpose of Notification No. 77/83 or 77/85. 2. M/s. Shah & ....

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.... of the goods cleared under Chapter X procedure should be excluded for computing the value of clearance under Notification No. 77/86. 4. We observe that Explanation II to Notification No. 77/83 or 77/85 provided that for the purpose of computing the value of clearance in a financial year, the clearances of excisable goods which are exempted from the whole of the duty under any other notifi....