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2003 (7) TMI 76 - SC - Central ExciseSSI Exemption - Value of clearances - Exemption Notification No. 89/79 - Held that:- 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 - When clearances were made by the Department, the type of goods or their value is known to the Department. Therefore, there is no substance in the contention urged on behalf of the respondent-Department - Decided in favour of assessee.
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