https://www.taxtmi.com/caselaws?id=92653 Clearances of excisable goods fully exempted under another notification are excluded from the aggregate value of clearances for exemption under Notification No. 77/83 and Notification No. 77/85. Explanation II to both notifications directed that such wholly exempt clearances, other than value-based or quantity-based exemptions, should not be counted in computing the financial-year limit. Goods cleared to O.E. manufacturers under Notification No. 167/79 were wholly exempt, so their value was not includible in the computation; once excluded, the assessee remained within the exemption threshold. en-us Tue, 04 Aug 1998 00:00:00 +0530 Fri, 04 Nov 2011 11:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92653 Clearances of excisable goods fully exempted under another notification are excluded from the aggregate value of clearances for exemption under Notification No. 77/83 and Notification No. 77/85. Explanation II to both notifications directed that such wholly exempt clearances, other than value-based or quantity-based exemptions, should not be counted in computing the financial-year limit. Goods cleared to O.E. manufacturers under Notification No. 167/79 were wholly exempt, so their value was not includible in the computation; once excluded, the assessee remained within the exemption threshold. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92653