https://www.taxtmi.com/caselaws?id=91482 Where an exemption notification fixed eligibility for concessional duty by reference to five per cent of total clearances and did not exclude any category, clearances sent under bond for further processing had to be counted in the total. Excluding them would be contrary to the notification and arbitrary, because the expression "clearance" was treated as synonymous with "removal". The concessional treatment based on all clearances was therefore upheld and the Revenue's challenge failed. en-us Thu, 17 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91482 Where an exemption notification fixed eligibility for concessional duty by reference to five per cent of total clearances and did not exclude any category, clearances sent under bond for further processing had to be counted in the total. Excluding them would be contrary to the notification and arbitrary, because the expression "clearance" was treated as synonymous with "removal". The concessional treatment based on all clearances was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91482