https://www.taxtmi.com/caselaws?id=100341 Where two value-based exemption notifications apply to different sets of goods, their clearances may be aggregated only to test eligibility, but the distinct exemption limits under each notification cannot be denied by clubbing them into a single ceiling. The appellate authority stated that Notification No. 75/87-C.E. and Notification No. 1/93-C.E. operated independently for the respective goods covered by them, and that the show cause notice did not clearly capture the basis for denying separate treatment. The impugned order was set aside and the matter remanded for fresh consideration under the correct interpretation of the notifications. en-us Fri, 29 Sep 2000 00:00:00 +0530 Wed, 22 Feb 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100341 Where two value-based exemption notifications apply to different sets of goods, their clearances may be aggregated only to test eligibility, but the distinct exemption limits under each notification cannot be denied by clubbing them into a single ceiling. The appellate authority stated that Notification No. 75/87-C.E. and Notification No. 1/93-C.E. operated independently for the respective goods covered by them, and that the show cause notice did not clearly capture the basis for denying separate treatment. The impugned order was set aside and the matter remanded for fresh consideration under the correct interpretation of the notifications. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100341