https://www.taxtmi.com/caselaws?id=103506 Goods cleared on payment of full tariff duty under an SSI exemption notification are outside the category of specified goods for computing aggregate clearances. Duty-paid waste and scrap of copper therefore could not be clubbed with clearances of copper winding wires to determine eligibility under Notification No. 1/93. Once the scrap had suffered tariff duty, its value could not be counted again to deny the small scale exemption to the remaining clearances. The notification remained available because only exempted or specified goods cleared under the scheme were relevant for the aggregation test. en-us Wed, 25 Apr 2001 00:00:00 +0530 Thu, 23 Feb 2012 13:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103506 Goods cleared on payment of full tariff duty under an SSI exemption notification are outside the category of specified goods for computing aggregate clearances. Duty-paid waste and scrap of copper therefore could not be clubbed with clearances of copper winding wires to determine eligibility under Notification No. 1/93. Once the scrap had suffered tariff duty, its value could not be counted again to deny the small scale exemption to the remaining clearances. The notification remained available because only exempted or specified goods cleared under the scheme were relevant for the aggregation test. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103506