https://www.taxtmi.com/caselaws?id=80253 Notification No. 175/86 was construed to allow exemption up to 15 lakhs for each specified category of goods, subject to the other conditions of the notification. The benefit could not be denied merely because clearances of the first category, whether duty-paid or non-duty-paid, had already crossed 15 lakhs, as that would make eligibility depend on the sequence of clearances and create an irrational distinction between similarly situated manufacturers. On that reading, the exemption remained available for each specified item within the overall aggregate limit of 30 lakhs, and the refund claim could not be rejected on the basis adopted by the authorities below. en-us Thu, 28 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80253 Notification No. 175/86 was construed to allow exemption up to 15 lakhs for each specified category of goods, subject to the other conditions of the notification. The benefit could not be denied merely because clearances of the first category, whether duty-paid or non-duty-paid, had already crossed 15 lakhs, as that would make eligibility depend on the sequence of clearances and create an irrational distinction between similarly situated manufacturers. On that reading, the exemption remained available for each specified item within the overall aggregate limit of 30 lakhs, and the refund claim could not be rejected on the basis adopted by the authorities below. Case-Laws Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80253