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<h1>Exclusion of Goods with Another Brand from Exemption under Notification No. 175/86</h1> The Tribunal held that goods affixed with another person's brand name cleared on payment of duty should not be included in the aggregate value of ... Value of clearances - Clubbing of The issue in the appeal was whether the value of goods affixed with another person's brand name should be included in the aggregate value of clearances for exemption under Notification No. 175/86. The Tribunal held that such goods cleared on payment of duty need not be considered for computing the aggregate value of first clearances, as they do not qualify for SSI exemption. The appeal by the Revenue was rejected.