https://www.taxtmi.com/caselaws?id=80254 Under Notification No. 175/86, the exemption limit of Rs. 15 lakhs was to apply separately to each specified category of goods, subject to the overall aggregate limit of Rs. 30 lakhs. The Tribunal rejected an interpretation that would make exemption depend on the sequence in which different goods were cleared, as that would irrationally discriminate between manufacturers based on production or market planning. So long as the other conditions of the notification were satisfied, duty-paid clearances of one category did not reduce the exemption available for another category. The refund claim was therefore required to be reconsidered on that basis. en-us Thu, 28 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80254 Under Notification No. 175/86, the exemption limit of Rs. 15 lakhs was to apply separately to each specified category of goods, subject to the overall aggregate limit of Rs. 30 lakhs. The Tribunal rejected an interpretation that would make exemption depend on the sequence in which different goods were cleared, as that would irrationally discriminate between manufacturers based on production or market planning. So long as the other conditions of the notification were satisfied, duty-paid clearances of one category did not reduce the exemption available for another category. The refund claim was therefore required to be reconsidered on that basis. Case-Laws Central Excise Thu, 28 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80254