https://www.taxtmi.com/caselaws?id=81911 For a small-scale industry exemption notification that excludes goods bearing another person's brand name, duty-paid clearances of such excluded goods do not count towards the aggregate value of first clearances. Only clearances that actually qualify for the notification's benefit can be included in computing the exemption threshold. On that basis, the value of branded goods cleared on full duty was not includible in the prescribed limit, and the assessee remained entitled to exemption on its qualifying clearances. en-us Thu, 18 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81911 For a small-scale industry exemption notification that excludes goods bearing another person's brand name, duty-paid clearances of such excluded goods do not count towards the aggregate value of first clearances. Only clearances that actually qualify for the notification's benefit can be included in computing the exemption threshold. On that basis, the value of branded goods cleared on full duty was not includible in the prescribed limit, and the assessee remained entitled to exemption on its qualifying clearances. Case-Laws Central Excise Thu, 18 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81911