https://www.taxtmi.com/caselaws?id=81446 For SSI exemption threshold computation under Notification No. 175/86, only clearances made under the notification and enjoying full exemption or concessional duty are to be aggregated. Goods cleared at the normal effective rate because they bore another person's brand name, and therefore fell outside the notification scheme, were not includible in the aggregate value of first clearances. The value of such duty-paid clearances could not be counted toward the threshold limit, so the assessee was entitled to relief. en-us Fri, 30 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81446 For SSI exemption threshold computation under Notification No. 175/86, only clearances made under the notification and enjoying full exemption or concessional duty are to be aggregated. Goods cleared at the normal effective rate because they bore another person's brand name, and therefore fell outside the notification scheme, were not includible in the aggregate value of first clearances. The value of such duty-paid clearances could not be counted toward the threshold limit, so the assessee was entitled to relief. Case-Laws Central Excise Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81446