2004 (1) TMI 605

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....lant. Shri O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by M/s. Classic Enterprises Ltd., the issue involved is whether the value of clearance of crates manufactured by them is to be included in the aggregate value of clearance of exempted products. 2. Shri Rajesh Chibber, learned Advocate, submitted that the Appellants manufa....

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....xempted from duty or chargeable to nil rate of duty shall not be included in computing the aggregate value of clearances; that the Revenue has included the value of crates in the aggregate value of clearance for the purpose of Notification No. 5/99 on the ground that the Explanation to Notification (S. No. 70) does not exclude the value of clearances of crates. He, further, submitted that aggregat....

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....ation to Notification No. 5/99 (S. No. 70) only excludes the clearance for export or any clearance of goods exempted from duty while computing the aggregate value of clearance; that the value of any other goods which is manufactured and cleared by the appellants is thus to be included in computing the aggregate value of clearance. 5. We have considered the submissions of both the sides. S.....

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....f clearance is not to be included in computing the aggregate value of clearance. We agree with the learned Advocate that the Explanation excludes the value of clearance of the goods which are covered by the Notification and are exported or are otherwise exempted from duty or chargeable to nil rate of duty. The explanation does not bring the excluded items within the purview of the Notification. Th....