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D.C.MANDAL, G.P.AGARWAL, P.C.JAIN
Chemicals of India – Appellant
Versus
Collector of Central Excise – Respondent
D.C. Mandal Member (T)
1. Appellants manufacture excisable goods specified in the Notification No. 80/80-C.E., dated 19-6-1980. They also manufacture Thinner falling under Item 68 of the Central Excise Tariff, which was exempted from the whole of excise duty under Notification No. 179/77-C.E. The lower authorities have denied the benefit of exemption under Notification No. 80/80-C.E. in respect of the goods specified in the Notification. In the impugned order, the Collector (Appeals) has stated that the Notification No. 80/80-C.E. provides for duty free clearance of specified goods upto the value of Rs. 5 lacs and thereafter on concession upto 25%, if the total clearances of the specified goods in the preceding financial year did not exceed Rs. 15 lakhs and total clearances of all excisable goods during the previous financial year did not exceed Rs. 20 lakhs. He has observed that Explanation V to the Notification laid down the method of computation of aggregate clearance value and according to this Explanation, clearances of any specified goods which are totally exempt by any other notification shall not be taken in for computing the value of aggregate clearances. According to
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