https://www.taxtmi.com/caselaws?id=92706 For small scale exemption under Notification No. 175/86-C.E., duty-paid clearances of one class of goods were excluded from the computation of the aggregate value of first clearances for other classes of goods. The Tribunal noted that crossing the lower free-clearance slab for one product did not exhaust the exemption available to other specified goods, so long as the overall ceiling for first clearances had not been reached. Prior Tribunal rulings taking the same view were followed, and the assessee continued to qualify for exemption on the remaining goods until the aggregate limit was exhausted. en-us Mon, 26 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92706 For small scale exemption under Notification No. 175/86-C.E., duty-paid clearances of one class of goods were excluded from the computation of the aggregate value of first clearances for other classes of goods. The Tribunal noted that crossing the lower free-clearance slab for one product did not exhaust the exemption available to other specified goods, so long as the overall ceiling for first clearances had not been reached. Prior Tribunal rulings taking the same view were followed, and the assessee continued to qualify for exemption on the remaining goods until the aggregate limit was exhausted. Case-Laws Central Excise Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92706