https://www.taxtmi.com/caselaws?id=97577 For small scale exemption under Notification No. 175/86-C.E., clearances are to be computed by reference to the aggregate value of first clearances of specified goods, not by denying exemption across all chapters once goods under one chapter exceed the limit. The exemption continues for clearances under other chapters until the overall ceiling for first clearances is exhausted. On the stated facts, the respondents' clearances under all chapters did not cross the prescribed aggregate limit, so the exemption remained available and the Revenue's challenge failed. en-us Mon, 07 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97577 For small scale exemption under Notification No. 175/86-C.E., clearances are to be computed by reference to the aggregate value of first clearances of specified goods, not by denying exemption across all chapters once goods under one chapter exceed the limit. The exemption continues for clearances under other chapters until the overall ceiling for first clearances is exhausted. On the stated facts, the respondents' clearances under all chapters did not cross the prescribed aggregate limit, so the exemption remained available and the Revenue's challenge failed. Case-Laws Central Excise Mon, 07 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97577