https://www.taxtmi.com/caselaws?id=107256 For exemption under Notification No. 1/93 based on aggregate factory clearances, goods cleared on payment of duty remain part of the clearance tally even if they are later returned under Rule 173H. The later return does not extinguish the original clearance, because the notification looks to the total value of clearances rather than sales alone. Authorities also distinguished decisions concerning deemed exports, repairs, reconditioning, remaking, and other distinct removal provisions as inapplicable. The stated effect was that the value of the originally cleared and returned goods had to be included, so exemption was unavailable. en-us Wed, 22 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 10:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107256 For exemption under Notification No. 1/93 based on aggregate factory clearances, goods cleared on payment of duty remain part of the clearance tally even if they are later returned under Rule 173H. The later return does not extinguish the original clearance, because the notification looks to the total value of clearances rather than sales alone. Authorities also distinguished decisions concerning deemed exports, repairs, reconditioning, remaking, and other distinct removal provisions as inapplicable. The stated effect was that the value of the originally cleared and returned goods had to be included, so exemption was unavailable. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107256