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2011 (4) TMI 397 - CESTAT, AHMEDABADSSI exemption - Value of clearances - Concessional rate of duty - Notification No.8/99-CE dated 28.02.99 and Notification No.10/99-CE dated 28.02.99 - Appellant are engaged in the manufacture of hi-fi music system and air conditioners - In respect of music system, they were availing the benefit of concessional rate of duty in terms of Notification No.8/99-CE dated 28.02.99 - The air conditioners were being cleared by them under the concession of Notification No.10/99-CE dated 28.02.99 - Held that:- as per the Tribunal's decision in the case of Noida Industrial Beltings Vs. CCE Noida [2004 -TMI - 53144 - CESTAT, NORTHERN BENCH, NEW DELHI], covered the issue in favour of the appellants and therefore for calculating the first clearances which are exempt, there is no need to take clearances under another notification into consideration and the restriction in para 3 of Notification No. 10/99 is not applicable - Similarly, the Notification No. 8/99 also has a similar condition - Decided in favour of assessee.
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