https://www.taxtmi.com/caselaws?id=93920 Clearances to Nepal were treated as clearances for home consumption only for computing the slab limit under Notification No. 1/93, not for converting export clearances into home-consumption clearances. The option in clause (4) to opt out of the small-scale exemption applied only to goods covered by paragraph (1), namely goods cleared for home consumption, and once exercised required duty on later such clearances in the same financial year. Because exports to Nepal were outside paragraph (1), that option did not arise in relation to them, and the exemption could not be denied on the footing that such exports triggered the opt-out clause. en-us Thu, 13 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93920 Clearances to Nepal were treated as clearances for home consumption only for computing the slab limit under Notification No. 1/93, not for converting export clearances into home-consumption clearances. The option in clause (4) to opt out of the small-scale exemption applied only to goods covered by paragraph (1), namely goods cleared for home consumption, and once exercised required duty on later such clearances in the same financial year. Because exports to Nepal were outside paragraph (1), that option did not arise in relation to them, and the exemption could not be denied on the footing that such exports triggered the opt-out clause. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93920