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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Aggregate value counting for SSI duty exemption: specified clearances must be included and refunds on such clearances barred.</h1> The notifications are amended to require that home consumption clearances of specified tariff headings and related parts during the transitional period be counted when computing the aggregate value for SSI duty exemption; refunds claimed for duty paid on those clearances before the effective date on the ground that they were included in the aggregate are not admissible; and the ANNEXURE is revised to replace the broad chapter reference with a narrowed list of included tariff headings.

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