https://www.taxtmi.com/caselaws?id=88528 Exemption Notification No. 231/85-C.E. had to be read strictly on its own terms and with the linked exemption structure, so the value of exempted cycle tyres and tubes was includible while testing aggregate clearances under the notification conditions. Notification No. 42/89-C.E. was treated as a fresh prospective amendment, and its explanation could not be applied to clearances made before 1-3-1989. The departmental appeal therefore succeeded, the earlier order was set aside, and the assessee did not obtain the claimed benefit for the prior period. en-us Tue, 10 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88528 Exemption Notification No. 231/85-C.E. had to be read strictly on its own terms and with the linked exemption structure, so the value of exempted cycle tyres and tubes was includible while testing aggregate clearances under the notification conditions. Notification No. 42/89-C.E. was treated as a fresh prospective amendment, and its explanation could not be applied to clearances made before 1-3-1989. The departmental appeal therefore succeeded, the earlier order was set aside, and the assessee did not obtain the claimed benefit for the prior period. Case-Laws Central Excise Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88528