https://www.taxtmi.com/caselaws?id=90085 Clearances made for export were not includible in the aggregate value of clearances under Notification No. 175/86 because the exemption scheme was confined to excisable goods cleared for home consumption. Explanation II governed only the method of computation within that scheme and could not expand it to export clearances in the absence of express wording. The exemption was therefore available to the appellants, since export clearances were excluded from the aggregate value test. en-us Fri, 01 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90085 Clearances made for export were not includible in the aggregate value of clearances under Notification No. 175/86 because the exemption scheme was confined to excisable goods cleared for home consumption. Explanation II governed only the method of computation within that scheme and could not expand it to export clearances in the absence of express wording. The exemption was therefore available to the appellants, since export clearances were excluded from the aggregate value test. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90085