https://www.taxtmi.com/caselaws?id=80033 Goods cleared without payment of duty under a Board exemption order were held outside the base-clearance computation under Notification No. 198/76-C.E. The notification excluded clearances of goods exempted from the whole of the duty leviable thereon, and its language did not distinguish between exemptions granted under Rule 8(1) and Rule 8(2). Applying the provision in its plain terms, the tribunal treated tractors covered by the exemption order as not includible in base clearances, and the assessee's claim was accepted. en-us Thu, 08 Jun 1989 00:00:00 +0530 Tue, 14 Jun 2011 12:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80033 Goods cleared without payment of duty under a Board exemption order were held outside the base-clearance computation under Notification No. 198/76-C.E. The notification excluded clearances of goods exempted from the whole of the duty leviable thereon, and its language did not distinguish between exemptions granted under Rule 8(1) and Rule 8(2). Applying the provision in its plain terms, the tribunal treated tractors covered by the exemption order as not includible in base clearances, and the assessee's claim was accepted. Case-Laws Central Excise Thu, 08 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80033