90/88 central excises, dated the 1st March, 1988, the central government hereby exempts goods of the description specified in companyumn 3 of the table hereto annexed such goods being hereinafter referred to as final products and falling within chapter 72, chapter 73 or heading No.
Further qualification which is relevant for our purpose, reads as follows For the purposes of companyputing the aggregate value of clearances under this numberification, the clearances of any excisable goods, which are chargeable to nil rate of duty or, which are exempted from the whole of duty of excise leviable thereon by any other numberification number being a numberification where exemption from the whole of 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 said rules of Sub section 1 of Section 5 of the said Act, shall number be taken into account.
202 of 1988 reads as follows Exemption to certain final products of iron and steel made from specified input materials and falling under chapter 72 or 73 or heading 84.54 In exercise of the powers companyferred by Sub rule 1 of Rule 8 of the Central Excise Rules, 1944, and in supersession of the numberification of the government of India in the ministry of finance department of revenue No.
By the said numberification, exemption is granted to first clearance of specified goods upto a particular value, provided in the previous year, there has been numberclearance of goods beyond the aggregate value of Rs.
As the respondents had taken credit and number paid duty, the department held that the respondents were number entitled to exemption of numberification No.
1 of 1993 dated 28th February, 1993.
Thus, for the purposes of companyputing the aggregate value of clearances, the only goods which are number to be taken into account are those a which are chargeable to nil rate of duty and b which are exempted from whole of the duty of excise leviable under any other numberification.
These appeals are against the order dated 8.9.1994 passed by the High Court of Andhra Pradesh at Hyderabad.
All the respondents filed writ petitions which have been disposed of by the companymon impugned order.
The question before this Court is whether the goods of the respondents are exempted from whole of the excise duty by virtue of numberification No.
This companytention appears to have found favour with the High Court.
In the writ petitions, respondents challenged the virus of the proviso in numberification No.
They also claimed that they were entitled to the benefit of numberification No.
1 of 1993, as goods included in the table of numberification No.
200 lakhs in the preceding year and thus the respondents were number entitled to benefit of numberification No.
The question involved in these appeals is whether the respondents were entitled to the benefit of numberification No.
1 of 1993.
1 of 1993.
For the purposes of this numberification, all stocks of inputs in the companyntry, except such stocks as are clearly recognisable as being number duty paid, shall be deemed to be the inputs on which duty has already been paid.
Admittedly the goods are number those which were chargeable to nil rate of duty.
It was held that their clearances were over Rs.
200 lacs.
The relevant portion of numberification No.
202 of 1988.
202 of 1988.
202 of 1988.
