https://www.taxtmi.com/caselaws?id=85842 Clearances exempted under Notification No. 167/79 were not required to be included in aggregate turnover for the small-scale exemption under Notification No. 213/86, because the earlier notification granted a conditional exemption without linking relief to the value or quantity of clearances in a financial year. Explanation II(a) to Notification No. 213/86 excluded only clearances under nil-duty or fully exempt notifications, except where the exemption itself depended on annual value or quantity thresholds. As Notification No. 167/79 did not fall within that exception, its clearances remained outside the computation base, and the assessee could claim the exemption under Notification No. 213/86. en-us Thu, 03 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85842 Clearances exempted under Notification No. 167/79 were not required to be included in aggregate turnover for the small-scale exemption under Notification No. 213/86, because the earlier notification granted a conditional exemption without linking relief to the value or quantity of clearances in a financial year. Explanation II(a) to Notification No. 213/86 excluded only clearances under nil-duty or fully exempt notifications, except where the exemption itself depended on annual value or quantity thresholds. As Notification No. 167/79 did not fall within that exception, its clearances remained outside the computation base, and the assessee could claim the exemption under Notification No. 213/86. Case-Laws Central Excise Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85842