Tencon Indl. Corpn. vs Collector Of Central Excise, Bombay-I

The Supreme Court held that the appellant, a small scale manufacturer, is entitled to the exemption under Notification No. 89/79 as the goods manufactured under different Tariff Items should not be clubbed together for the purpose of exemption limits. The Court referenced its previous rulings in Collector of Central Excise v. Malleable Iron & Steel Castings Co. and Collector of Central Excise v. Himalayan Co-op. Milk Product Union Ltd. to support its decision. The appeal was allowed, overturning the Tribunal's order and directing the authorities to comply with the Court's ruling.