SSI exemption aggregation excludes branded goods cleared outside the exemption, limiting the value counted for first clearances.

Goods cleared under another person's brand name, where that person was not entitled to the SSI exemption, were treated as outside the exemption itself and therefore not countable in the aggregate value of clearances under Notification No. 175/86-C.E. The notification counted only those clearances of specified goods that actually enjoyed full exemption or concessional treatment under the relevant clauses. Branded goods ineligible for exemption on that basis could not be aggregated for computing the first clearances. The Revenue's relied-on precedent was distinguished because it concerned duty-paid clearances after exhaustion of an exemption limit for a different product.

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Issues: Whether the value of goods cleared under a brand name of another person, not entitled to the exemption, is to be included in the aggregate value of clearances for determining SSI exemption under Notification No. 175/86-C.E.

Analysis: The exemption notification treated only those clearances of specified goods which actually obtained the benefit of full exemption or concessional rate under the relevant clauses as countable for computing the first clearances. Goods affixed with the brand name of an ineligible person were outside the exemption itself and therefore could not be treated as clearances falling within those clauses for aggregation. The precedent relied on by the Revenue was distinguished on facts because it concerned duty-paid clearances after exhaustion of the exemption limit for another product, whereas the present case involved goods ineligible for exemption by reason of brand name.

Conclusion: The value of branded goods cleared on payment of duty was not includible in the aggregate value of clearances for the purpose of the exemption.

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