https://www.taxtmi.com/caselaws?id=80649 Notification No. 175/86-Central Excise was construed as an integrated exemption scheme for multiple specified excisable goods. The benefit applied to first clearances up to the overall aggregate ceiling, subject to the separate sub-limit for each heading. Crossing the prescribed limit for one item did not, by itself, disentitle the remaining specified goods from exemption so long as the aggregate ceiling was not exhausted. On that construction, denial of exemption to the assessee on the stated ground was incorrect, and the goods in question continued to qualify for the notification benefit. en-us Wed, 16 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80649 Notification No. 175/86-Central Excise was construed as an integrated exemption scheme for multiple specified excisable goods. The benefit applied to first clearances up to the overall aggregate ceiling, subject to the separate sub-limit for each heading. Crossing the prescribed limit for one item did not, by itself, disentitle the remaining specified goods from exemption so long as the aggregate ceiling was not exhausted. On that construction, denial of exemption to the assessee on the stated ground was incorrect, and the goods in question continued to qualify for the notification benefit. Case-Laws Central Excise Wed, 16 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80649