However, the Department having taken the view that if the value of the goods falling under the said two Tariff Items are clubbed together, the total amount exceeds Rs.
30 lakhs, therefore, the appellant would number get the benefit of Exemption Notification No.
In this appeal, the appellant claims to be a small scale manufacturer of diesel engine parts falling under Tariff Item No.
89/79 whereas in respect of other parts of motor vehicles falling under Tariff Item 34A, it was companytended that the same were exempted under Notification No.
This stand of the respondent Department was upheld by the Appellate Authorities as well as by the Tribunal.
99/71, dated 25 5 1971 up to 1 3 1979.
68 and other parts of motor vehicles falling under Tariff Item No.
89/79, dated 1 3 1979.
30 lakhs, it claimed benefit of the exemption under Notification No.
10 lakhs and since the value of the goods falling under Tariff Item No.
Hence this appeal.
68 cleared by it during any of the previous financial years did number exceed Rs.
34A. The value of the plant and machinery installed in its unit was claimed to be less than Rs.
