https://www.taxtmi.com/caselaws?id=82360 Clearances made free of duty under Notification No. 167/79-C.E. were excluded from the clearance value used to test the monetary limit under Notification No. 77/85-C.E., because Explanation II(a) directed that such exempt clearances not be taken into account. The Tribunal accepted that the explanation's language was clear and that the value could not be added merely on concern about possible misuse of the notifications. It also noted that where two separate exemption notifications apply, their benefits operate independently unless the notification itself provides otherwise; the exemption under Notification No. 77/85-C.E. therefore remained available. en-us Wed, 05 Feb 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82360 Clearances made free of duty under Notification No. 167/79-C.E. were excluded from the clearance value used to test the monetary limit under Notification No. 77/85-C.E., because Explanation II(a) directed that such exempt clearances not be taken into account. The Tribunal accepted that the explanation's language was clear and that the value could not be added merely on concern about possible misuse of the notifications. It also noted that where two separate exemption notifications apply, their benefits operate independently unless the notification itself provides otherwise; the exemption under Notification No. 77/85-C.E. therefore remained available. Case-Laws Central Excise Wed, 05 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82360