https://www.taxtmi.com/caselaws?id=72264 An exemption notification fixing an aggregate first-clearance limit of Rs. 5 lakh was construed to include clearances already exempted under a separate notification for rapidogens, because the earlier notification expressly listed certain exclusions and did not exclude these clearances. The later amendment inserting an exclusion for goods exempted under any other notification was treated as enlarging the scope of the exemption, not as a clarificatory or retrospective change. On that basis, rapidogen clearances remained includible in the value computation under the earlier notification, and the revised exclusion applied only prospectively. en-us Tue, 29 Oct 1985 00:00:00 +0530 Mon, 16 May 2011 11:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72264 An exemption notification fixing an aggregate first-clearance limit of Rs. 5 lakh was construed to include clearances already exempted under a separate notification for rapidogens, because the earlier notification expressly listed certain exclusions and did not exclude these clearances. The later amendment inserting an exclusion for goods exempted under any other notification was treated as enlarging the scope of the exemption, not as a clarificatory or retrospective change. On that basis, rapidogen clearances remained includible in the value computation under the earlier notification, and the revised exclusion applied only prospectively. Case-Laws Central Excise Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72264