Goods falling under Heading No. 85.18

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..... .18 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from so much of the duty of excise leviable thereon as is in excess of the amount calculated at the rate of ten per cent ad valorem— (i) if an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the sum total of the value of capital investment made from time to time on plant and machinery i .....

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..... half of one or more manufacturers, shall not exceed, in either case, rupees fifty lakhs, in the financial year 1985-86 : Provided further that nothing contained in this notification shall apply to a manufacturer if the aggregate value of clearances of the goods, if any, for home consumption, by him or on his behalf, from one or more industrial units, during the preceding financial year, had exce .....

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