2003 (7) TMI 76

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....nder Tariff Item No. 68 and other parts of motor vehicles falling under Tariff Item No. 34A. The value of the plant and machinery installed in its unit was claimed to be less than Rs. 10 lakhs and since the value of the goods falling under Tariff Item No. 68 cleared by it during any of the previous financial years did not exceed Rs. 30 lakhs, it claimed benefit of the exemption under Notification ....

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..... (P) Ltd., 1998 (100) E.L.T. 8 (S.C.) has taken the view that the language of the Exemption Notification No. 89/79 is quite clear to the effect that the goods manufactured under the other Tariff Items cannot be included in the computation of the goods falling under Tariff Item 68. Similar is the view expressed by this Court in Collector of Central Excise v. Himalayan Co-op. Milk Product Union Ltd....