D.C. Mandal, Member (T)

1. The facts of the case are that the appellants M/s. Khambhatwala are the manufacturers of goods falling under Item 14F of the Central Excise Tariff under a Central Excise licence obtained for the purpose. The total clearance of the said goods during the year 1980-81 amounted to Rs. 14,88,268.00. In addition, they were also manufacturing goods falling under Tariff Item 68 in their factory and were availing of the exemption from duty and licensing control under Notification No. 105/80-C.E. , dated 19-6-1980 by virtue of the plant and machinery being less than Rs. 10 lakhs and value of clearance in respect of the goods falling under Item 68 being less than 80% of the exemption limit. Value of the goods falling under Tariff Item 68 cleared in 1980-81 amounted to Rs. 3,21,605.00. Besides, they were getting Agarbatti, amlapodi and dhup etc. falling under T.I. 68 manufactured on their behalf without the aid of power in the premises, other than their factory premises, and the total of such goods manufactured from outside during the year 1980-81 was to the extent of Rs. 26,25,754.00. In the classification list No. 1/81, dated 22-6-1981 effective from 13-4-1981