https://www.taxtmi.com/caselaws?id=92976 Under Notification No. 175/86-C.E., clearances of excisable goods falling under more than one tariff heading could be aggregated for the overall small-scale exemption limit, while remaining subject to the notification's individual-heading ceiling. The Tribunal found no material error in the appellate authority's reading of the notification or its reliance on earlier precedent. The Revenue's objection was based on an incorrect construction of the appellate order and did not disturb the settled interpretation of the exemption scheme. The challenge to the grant of small-scale exemption therefore failed, and the appellate order was left undisturbed. en-us Thu, 24 Jun 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92976 Under Notification No. 175/86-C.E., clearances of excisable goods falling under more than one tariff heading could be aggregated for the overall small-scale exemption limit, while remaining subject to the notification's individual-heading ceiling. The Tribunal found no material error in the appellate authority's reading of the notification or its reliance on earlier precedent. The Revenue's objection was based on an incorrect construction of the appellate order and did not disturb the settled interpretation of the exemption scheme. The challenge to the grant of small-scale exemption therefore failed, and the appellate order was left undisturbed. Case-Laws Central Excise Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92976