2000 (2) TMI 402

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.... Shri Ashok Kumar, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Unitherm Inductoweld (India) Pvt. Ltd is whether the value of clearance of goods exported to Nepal under Bond is includible in the aggregate value of clearance for the purpose of Notification No. 3/93-C.E., dated 28-2-1993. 2. Shri R. Katiyar, Lerar....

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....entify the units eligible to the concession and (ii) to specify the quantum of value of the clearances on which concessional rate is available; that explanation V is for the purpose of identifying the units eligible for the concession under Notification No. 1/93 i.e. to ascertain whether the value of clearances had not exceeded three hundred lakhs during the preceding financial year; that this int....

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....ued in favour of the subject as notification is part of a fiscal enactment. 3. Countering the arguments, Shri Ashok Kumar, Learned D.R., submitted that the Explanation V to Notification is very clear in providing that the clearance for home consumption shall also include clearances for export to Bhutan or Nepal for the purpose of the Notification. He reiterated the findings of the Commissi....

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....ncluded in computing the value of clearances for home consumption. The express language of Explanation V does not leave any doubt that the value of goods cleared for export to Bhutan or Nepal has to be included in the value of clearance home consumption. There is nothing in the notification to suggest that the Explanation V is for the purpose of identifying the unit eligible for the concession und....