https://www.taxtmi.com/caselaws?id=88245 Clearances of parts and accessories exempted under Notification No. 167/79-C.E. were required to be excluded when computing aggregate clearances for small scale exemption under Notifications No. 77/85-C.E. and No. 213/86-C.E., because the former granted a complete duty exemption for specified use and was not an exemption based on value or quantity of clearances. Procedural safeguards or Chapter 10 requirements attached to the exemption did not change its character. On that footing, the Revenue's challenge failed and the exempt clearances were kept outside the aggregate value computation. en-us Fri, 13 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88245 Clearances of parts and accessories exempted under Notification No. 167/79-C.E. were required to be excluded when computing aggregate clearances for small scale exemption under Notifications No. 77/85-C.E. and No. 213/86-C.E., because the former granted a complete duty exemption for specified use and was not an exemption based on value or quantity of clearances. Procedural safeguards or Chapter 10 requirements attached to the exemption did not change its character. On that footing, the Revenue's challenge failed and the exempt clearances were kept outside the aggregate value computation. Case-Laws Central Excise Fri, 13 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88245