Judgment

CHINNAPPA REDDY, J. :- This appeal is directed against a judgment of the Customs. Excise and Gold Control Appellate Tribunal in regard to the manner and sequence in which certain notifications under Rule 8 sub-rule (1) of the Central Excise Rules granting exemptions from duty have to be worked out. By a notification dated August 1, 1974 the Central Government, in exercise of its powers under sub-rule (1) of Rule 8 of the Central Excise Rules, exempted,

"Tyres for motor vehicles falling under sub-item (1) of Item No. 16 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from so much of the duty of excise leviable thereon as is in excess of fifty-five per cent ad valorem."

Thereafter on June 16, 1977, another notification was issued in the following terms :

"In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 the Central Government hereby exempts all excisable goods (hereinafter referred to as the "said goods") on which the duty of excise is leviable and in the manufacture of which any goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter referr