TMI Blog1996 (10) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... value of clearances under this notification, - (a) The clearances of excisable goods, which are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of the duty of excise leviable thereon is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 and for the time being in force, shall not be taken into account." 2. The appellants were engaged in the manufacture of steering wheels which were classifiable during the relevant time under T.I. 68 of the Central Excise Tariff. A part of their production was being removed as original equipment to the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me being in force cannot cover the period which had already elapsed . In effect while the clearances of the exempted goods will be added to the total value of clearances from 27-2-1986 onwards the position of the year 1984-85 could not be disturbed by way of the future Notification issued on 27-2-1986. During the year 1984-85 the Notification No. 167/79-C.E. was very much in force and their value of clearances for original equipment manufacturers would not be added back to deny them the benefit from 1-3-1986 to 31-3-1986. 5. Shri P.K. Jain, SDR replied that for determining the eligibility of the appellants for small scale exemption during the period 1-3-1986 to 31-3-1986 the position as after the rescinding of the Notification No. 167/79- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earances of exempted steering wheels will have to be taken into account as the Explanation-II (a) specifically excludes the exemption which had been granted based upon the value or quantity of clearances made in a financial year and Notification No. 77/85-C.E. or its successor Notification No. 213/86 which was given retrospective effect from 1-3-1986 onwards provided exemption based upon the value of clearances. 7. The Asstt. Collector of Central Excise have observed in his order that for the purpose of determining the duty liability on the clearance of steering wheels during the period 1-3-1986 to 31-3-1986, the value of clearances of steering wheels effected by the party during the preceding financial year 1984-85 and the financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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