https://www.taxtmi.com/caselaws?id=74932 Exemption under Notification No. 176/77-C.E. turned on how the preceding year's aggregate clearance value was computed for the prescribed limit. The majority view treated exported goods as part of the total value of all excisable goods cleared, because the proviso did not expressly exclude exports and the notification specifically excluded captive consumption elsewhere; on that reading, exemption was denied if the limit was crossed. The dissent confined "cleared" to home-consumption clearances, which would have kept exports outside the computation. The stated ratio is that, where the notification excludes one category expressly but not exports, the plain language of the proviso governs and exports are included. en-us Tue, 20 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 14:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74932 Exemption under Notification No. 176/77-C.E. turned on how the preceding year's aggregate clearance value was computed for the prescribed limit. The majority view treated exported goods as part of the total value of all excisable goods cleared, because the proviso did not expressly exclude exports and the notification specifically excluded captive consumption elsewhere; on that reading, exemption was denied if the limit was crossed. The dissent confined "cleared" to home-consumption clearances, which would have kept exports outside the computation. The stated ratio is that, where the notification excludes one category expressly but not exports, the plain language of the proviso governs and exports are included. Case-Laws Central Excise Tue, 20 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74932