TMI Blog1996 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Justice U.L. Bhat, President]. The appellant is engaged in the manufacture of synthetic organic dyes falling under old Tariff Item 14D. During the year 1983-84, appellant s clearance did not exceed Rs. 2.5 lakh. That made the appellant eligible for the benefit of total exemption granted by the Notification 43/82-C.E., dated 28-2-1982 for the next year, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant part of clause (1) of Notification 43/82 reads as follows : ... exempts synthetic organic dystuffs ...... in respect of the first clearances of the said goods for home consumption by or on behalf of a manufacturer from one or more factories up to an aggregate value not exceeding rupees two-and-a-half lakh cleared on or after the 1st day of April in any financial year. 3. The exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that value of clearances at nil rate under the notification shall not exceed Rs. 2.5 lakh in any financial year. 5. Notification 44/82 is more or less similar. That notification also applies to clearances of synthetic organic dyestuffs. The benefit granted is not full exemption but exemption upto 50% of the duty. The benefit is granted to first clearances by or on behalf of one or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons granting exemption. Thus, it is clear that these two notifications should be read together. The main difference between the two notifications is that the limits prescribed are different and the first notification is restricted to a manufacturer whose clearances during the preceding financial year did not exceed Rs. 2.5 lakh in value while the appropriate limit imposed under second notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to full exemption from duty upto clearances valued at Rs. 2.5 lakh and the benefit of the duty of 50% is available on succeeding clearances upto the value of Rs. 12.5 lakh. The same result will follow if the duty for the first clearances of Rs. 2.5 lakh is taken as 50% of nil rate which, in circumstances, would be the position under the first notification also. 8. It is thus made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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