https://www.taxtmi.com/caselaws?id=93652 For computing eligibility under Notification No. 75/87, clearances covered by Notification No. 1/93 had to be included because Explanation II excluded only exemptions that were not value-based or quantity-based. As Notification No. 1/93 was a value-based exemption, the value of clearances of the goods concerned formed part of the aggregate clearance value under Notification No. 75/87. Since the aggregate value of all manufactured goods exceeded the prescribed ceiling, exemption under Notification No. 75/87 was not available. en-us Fri, 23 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93652 For computing eligibility under Notification No. 75/87, clearances covered by Notification No. 1/93 had to be included because Explanation II excluded only exemptions that were not value-based or quantity-based. As Notification No. 1/93 was a value-based exemption, the value of clearances of the goods concerned formed part of the aggregate clearance value under Notification No. 75/87. Since the aggregate value of all manufactured goods exceeded the prescribed ceiling, exemption under Notification No. 75/87 was not available. Case-Laws Central Excise Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93652