CCE, JALANDHAR Vs. KF BELTINGS PVT. LTD. [ALONGWITH

JUDGEMENT

(1.) THESE appeals raise a common issue relating to the interpretation of Notification No.8/99 Dated: 28.2.1999. Accordingly, they were heard together and are disposed of under this common order.

(2.) THE issue raised is whether the value of gods exempted under other notifications (No.5/99 dated 28.2.1999) are to be taken into account while allowing exemption under Notification No.8/99. Notification No.8/99 granted full exemption to "first clearances upto an aggregate value not exceeding fifty lakhs rupees made on or after the first day of April of any financial year" and partial exemption (5%) in respect of "clearances upto an aggregate value not exceeding fifty lakh rupees immediately following the first clearances" The exemption is in respect of clearances of "excisable goods of the description specified in the Annexure" to the Notification. While the adjudicating authority took the view that goods exempted under Notification No.5/99 are also to be included to determine, "first clearances" and "the clearances immediately following the first clearances" etc., under notification No.8/99, the Commissioner (Appeals) took the view that goods which are exempted under other Notifications are not to be taken into account, since goods exempted under other notification are not "specified" goods in terms of Annexure to Notification No.8 of 1999. Commissioner has referred to this Tribunal's Order in CCE Vs. Sellammas Spinners 1998 (104) ELT 685 and CCE Vs. Konkoo Karunai Textiles (2002 (49) RLT) in support of the view taken by him. In the present appeals, Revenue is contending that goods exempted under other notification are also to be included in view of Clause (a) of para 3 of the Notification. Reliance is being placed on our decision in the case of Vadhere Luminaries Vs. CCE, Delhi -I (2004 (166) ELT 211 (Trib -Delhi) in support of this view.

(3.) WE have perused the records and have considered the submissions made by both sides. A perusal of Notification No.8/99 makes it clear that the exemption is given to "clearances, specified in column (2) of the table below for home consumption of excisable goods of the description specified in the Annexure appended to this notification". The "Annexure" lists the goods as under (emphasis supplied).