https://www.taxtmi.com/caselaws?id=97753 Under the small scale industry exemption scheme, clearances made before goods became covered by the amended notification could not be counted in the aggregate value of first clearances for the financial year. The exemption under Notification No. 1/93-C.E., as amended, applied only to specified goods and only from the date the assessee opted for the benefit. Earlier clearances of goods not yet specified were outside the computation. The pre-notification clearances were therefore excluded, and the exemption benefit was available from the date of opting. en-us Thu, 01 Mar 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97753 Under the small scale industry exemption scheme, clearances made before goods became covered by the amended notification could not be counted in the aggregate value of first clearances for the financial year. The exemption under Notification No. 1/93-C.E., as amended, applied only to specified goods and only from the date the assessee opted for the benefit. Earlier clearances of goods not yet specified were outside the computation. The pre-notification clearances were therefore excluded, and the exemption benefit was available from the date of opting. Case-Laws Central Excise Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97753