https://www.taxtmi.com/caselaws?id=85392 An exemption under Notification No. 175/86 was confined to specified goods cleared for home consumption, and that expression was held not to cover exports. Goods exported to Nepal therefore did not satisfy the notification's condition for small scale unit clearances and could not claim the concession. On that construction, the exemption was unavailable to the exported goods and the departmental demand was confirmed. en-us Fri, 19 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85392 An exemption under Notification No. 175/86 was confined to specified goods cleared for home consumption, and that expression was held not to cover exports. Goods exported to Nepal therefore did not satisfy the notification's condition for small scale unit clearances and could not claim the concession. On that construction, the exemption was unavailable to the exported goods and the departmental demand was confirmed. Case-Laws Customs Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85392