2000 (4) TMI 141

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....the reasons for allowing the appeal. 3. The appellant is a small scale manufacturer and during the period relevant for the purposes of the said appellant were engaged in the manufacturing of refrigerating and air conditioning machinery and parts thereof falling under Heading 84.15. Apart from the above products they are also manufacturing goods classifiable under Heading 8419.00. For the goods falling under Heading 84.15 the appellants are entitled to benefit of exemption in respect of first clearances of Rs. 15 lakhs in terms of Notification No. 75/87-C.E., dated 1-3-1987, as amended. In respect of the other products, the appellants were availing the benefit of Notification No. 1/93-C.E. During the period April, 1994 to December, 1994, th....

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....ification No. 1/93 grants exemption to the 'specified goods'. The two notifications are operating in different fields and there does not seem to be any ambiguity in both the notifications. The reliance by the authorities upon Explanation II of Notification No. 75/86 for adding the clearances under 1/93 to the clearances under Notification No. 75/87 for the purposes of computing the clearance slab of Rs. 15 lakhs is not correct inasmuch as after reading the notification carefully it is seen that the said explanation is relatable to para 3 of the notification. Para 3(b) of Notification No. 75/87 is to the effect that the notification in question will apply to a manufacturer, who has not cleared the 'said goods' in the preceding financial year....