https://www.taxtmi.com/caselaws?id=81007 Notification No. 46/81-C.E. was treated as a separate exemption operating on the condition that the goods were manufactured in premises not answering the definition of a factory, and not on the basis of value or quantity of clearances in a financial year. On that footing, clearances of tooth powder exempted under that notification were not to be added to the aggregate value of clearances for applying the ceiling under Notification No. 140/83. Explanation II to Notification No. 140/83 was read as excluding only exemptions under notifications issued under Rule 8(1) that depended on turnover-type limits in the preceding financial year. The duty demand was therefore not sustainable. en-us Thu, 24 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81007 Notification No. 46/81-C.E. was treated as a separate exemption operating on the condition that the goods were manufactured in premises not answering the definition of a factory, and not on the basis of value or quantity of clearances in a financial year. On that footing, clearances of tooth powder exempted under that notification were not to be added to the aggregate value of clearances for applying the ceiling under Notification No. 140/83. Explanation II to Notification No. 140/83 was read as excluding only exemptions under notifications issued under Rule 8(1) that depended on turnover-type limits in the preceding financial year. The duty demand was therefore not sustainable. Case-Laws Central Excise Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81007