https://www.taxtmi.com/caselaws?id=91278 Concessional duty under Notification No. 175/86 was denied because the loan licensee had already crossed the prescribed clearance limit and become ineligible for the small scale industry exemption before the relevant classification list was filed. The applicable concession depended on the unit's continuing eligibility and the correct computation of aggregate clearances. As the unit had begun paying duty at the normal rate after crossing the limit, clearances made on its behalf could not be treated as qualifying for the concessional rate. The demand confirmed by the Assistant Collector was restored. en-us Fri, 25 Sep 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91278 Concessional duty under Notification No. 175/86 was denied because the loan licensee had already crossed the prescribed clearance limit and become ineligible for the small scale industry exemption before the relevant classification list was filed. The applicable concession depended on the unit's continuing eligibility and the correct computation of aggregate clearances. As the unit had begun paying duty at the normal rate after crossing the limit, clearances made on its behalf could not be treated as qualifying for the concessional rate. The demand confirmed by the Assistant Collector was restored. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91278