https://www.taxtmi.com/caselaws?id=81170 The exemption limit of Rs. 15 lakhs under the notification was to be applied separately to each specified item of goods, rather than by aggregating clearances of all specified goods. The Tribunal followed earlier decisions of the same Bench, which had already settled that the monetary ceiling attaches to each individual specified commodity. The amended notification extending the benefit to package tea was treated consistently with that interpretation, confirming the same item-wise approach to the exemption. en-us Thu, 19 Sep 1991 00:00:00 +0530 Wed, 22 Jun 2011 18:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81170 The exemption limit of Rs. 15 lakhs under the notification was to be applied separately to each specified item of goods, rather than by aggregating clearances of all specified goods. The Tribunal followed earlier decisions of the same Bench, which had already settled that the monetary ceiling attaches to each individual specified commodity. The amended notification extending the benefit to package tea was treated consistently with that interpretation, confirming the same item-wise approach to the exemption. Case-Laws Central Excise Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81170