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    <title>1995 (1) TMI 214 - CEGAT, MADRAS</title>
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    <description>The notification exemption under Notification No. 175/86-C.E. was disputed on whether the benefit up to the aggregate limit for each category of specified goods applied only to the first clearances made in chronological order. Revenue contended that once total clearances crossed the prescribed ceiling, the exemption could not be extended further, and the cited High Court view supported application only to first clearances in sequence rather than at the manufacturer&#039;s option. The Tribunal referred the question of law to the High Court for decision.</description>
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      <description>The notification exemption under Notification No. 175/86-C.E. was disputed on whether the benefit up to the aggregate limit for each category of specified goods applied only to the first clearances made in chronological order. Revenue contended that once total clearances crossed the prescribed ceiling, the exemption could not be extended further, and the cited High Court view supported application only to first clearances in sequence rather than at the manufacturer&#039;s option. The Tribunal referred the question of law to the High Court for decision.</description>
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