https://www.taxtmi.com/caselaws?id=98472 Captively consumed lay flat tubes continued to be excluded from aggregate clearance value under the small scale exemption scheme because paragraph 3(c) governed computation of clearances, not the substantive grant of exemption. Explanation (f) inserted by amendment excluded only specified goods chargeable to nil rate or already exempt under another notification from the deeming exclusion, but lay flat tubes remained specified goods under Notification No. 16/97-C.E. and no breach of the turnover limit was shown. The duty demand and penalty were therefore not sustainable. en-us Tue, 20 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98472 Captively consumed lay flat tubes continued to be excluded from aggregate clearance value under the small scale exemption scheme because paragraph 3(c) governed computation of clearances, not the substantive grant of exemption. Explanation (f) inserted by amendment excluded only specified goods chargeable to nil rate or already exempt under another notification from the deeming exclusion, but lay flat tubes remained specified goods under Notification No. 16/97-C.E. and no breach of the turnover limit was shown. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98472