https://www.taxtmi.com/caselaws?id=72624 Exemption under Notification No. 176/77-CE depended on a manufacturer's total value of all excisable goods cleared in the preceding financial year not exceeding the prescribed ceiling. The phrase "all excisable goods" was applied in its plain sense, so clearances of goods under other tariff items had to be included when testing eligibility. Because the assessee's total clearances exceeded the limit, the statutory condition for exemption was not met and denial of the exemption was upheld. en-us Tue, 25 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72624 Exemption under Notification No. 176/77-CE depended on a manufacturer's total value of all excisable goods cleared in the preceding financial year not exceeding the prescribed ceiling. The phrase "all excisable goods" was applied in its plain sense, so clearances of goods under other tariff items had to be included when testing eligibility. Because the assessee's total clearances exceeded the limit, the statutory condition for exemption was not met and denial of the exemption was upheld. Case-Laws Central Excise Tue, 25 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72624