https://www.taxtmi.com/caselaws?id=103950 The small scale industry exemption under Notification No. 1/93 was applied on the clearance value as a whole, so eligibility to the concession was determined up to the prescribed value limit and duty was payable only on the excess. The analysis rejected splitting a single consignment for assessment at different rates and followed earlier co-ordinate Bench decisions treating that approach as settled. The result stated was that the exemption remained available up to the threshold, with duty confined to the value above it. en-us Fri, 25 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103950 The small scale industry exemption under Notification No. 1/93 was applied on the clearance value as a whole, so eligibility to the concession was determined up to the prescribed value limit and duty was payable only on the excess. The analysis rejected splitting a single consignment for assessment at different rates and followed earlier co-ordinate Bench decisions treating that approach as settled. The result stated was that the exemption remained available up to the threshold, with duty confined to the value above it. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103950