TMI Blog1989 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... turing plywood, veneers and flush doors falling under sub-heading 4408, 4404 and 4410 respectively. The appellants availed of the benefit of exemption upto Rs. 15/- lakhs limit in respect of their product plywood and blockboards. They have also started clearing their product on payment of duty. However, later they cleared the other two specified items and they were asked to pay duty in respect of the same which they did under protest. The duty demand was made for the reason that although the appellants did not exceed the 15 lakhs limit available for exemption for the other two items, inasmuch as they had cleared plywood and blockboards..... value of both duty paid and non-duty paid to nearly Rs. 30.00 lakhs, the benefit of exemption was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) while rejecting the refund claim has held as under: Therefore, for duty paid goods also, the same will be computed in the aggregate value. If the appellants want to avail of the exemption in full i.e. total. rupees 30 lakhs, and 15 lakhs for each heading of the Central Excise Tariff Act, they should plan their clearances accordingly. Their contention that for one heading they are entitled to 15 lakhs value of clearance without payment of duty,, in disregard of the condition of first clearance in a financial year, is not acceptable. 2. Shri Rajeswara Sastry, the learned Consultant has pleaded that the appellants are a registered SSI Unit and fulfil the eligibility criteria for the Notification 175/86. He pleaded that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have adopted different order of clearance of the goods of two categories manufactured by them according to their selling or production programme. An interpretation which brings in such a difference between manufacturers without any rationale has to be discarded. We hold that subject to in other parameters of the notification being satisfied the benefit of the Notification for exemption upto 15 lakhs limit for each category of goods in the notification is available and the same should not be denied to the appellants as has been done in the present case. We, therefore direct the lower authority to go into the matter de novo and allow the refund claim in respect of goods in question if they satisfy other parameters in the notification no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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