https://www.taxtmi.com/caselaws?id=98654 Under Notification No. 175/86-CE, the aggregate value of clearances for the small scale exemption scheme was not to include goods cleared on payment of duty, even where the manufacturer also cleared specified branded goods. The notification had to be read as a whole, and the exclusion for branded goods was applied without isolating Explanation II. The Tribunal followed its earlier view that duty-paid clearances were outside the aggregate computation for exemption purposes, so the value of such goods was not clubbed with exempted clearances for the exemption limit. The interpretation favoured the assessee. en-us Mon, 27 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98654 Under Notification No. 175/86-CE, the aggregate value of clearances for the small scale exemption scheme was not to include goods cleared on payment of duty, even where the manufacturer also cleared specified branded goods. The notification had to be read as a whole, and the exclusion for branded goods was applied without isolating Explanation II. The Tribunal followed its earlier view that duty-paid clearances were outside the aggregate computation for exemption purposes, so the value of such goods was not clubbed with exempted clearances for the exemption limit. The interpretation favoured the assessee. Case-Laws Central Excise Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98654