1999 (7) TMI 302

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.... have availed the exemption notification in full i.e., upto the clearances of Rs. 75 lakhs. Only after that they can opt for another exemption Notification i.e., 5/94. This has also been clarified vide the Govt. of India letter No. 354/8/88-TRU, dated 12-4-1989." 2. The facts of the case briefly stated are that the appellants are engaged in the manufacture of cement. Cement was classifiable under Chapter sub-heading 2502.29. They have filed a Classification List stating clearly that they were availing the benefit of Notification No. 1/93 for clearances upto Rs. 50 lakhs and beyond clearances of 50 lakhs, they were availing the benefit of exemption Notification No. 5/94. 3. Arguing the Appeal, Shri J.S. Agarwal, ld. Advocate ....

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....e submissions of both sides. We find that in the relevant C/List effective from 1-4-1993, the appellants had already claimed under the column 'No. & Date of the relevant notification, if any, issued having bearing on the rate of duty' Notification No. 14/92-C.E., dated 1-3-1992 as amended and in the column 'rate of duty', they had claimed basic duty as 35%. There is no dispute that this Notification was not applicable to the goods manufactured by the appellants. The only dispute was that the deptt. alleged that since there was an exemption Notification No. 1/93 available to SSI unit, the appellants should have availed the benefit of this Notification. However, we find that simultaneously, the benefit of Notification No. 14/92-C.E. was also ....