2001 (10) TMI 789

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..... Shri M.P. Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held that the clearances, made for export to Bhutan and Nepal, are to be counted while calculating the total value of clearances under Notification 16/97-C.E. ....

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..... 5. The appellants were availing the benefit of Notification 16/97-C.E., dated 1-4-97 and they cleared the goods to Nepal on 29-7-97. The notification was amended by Notification No. 1/98, dated 20-1-98 to which the following clause was inserted in paragraph 5 in Explanation to the notification : "(g) Clearance for home consumption shall also include clearances for export to Bhuta....