https://www.taxtmi.com/caselaws?id=112685 Notification No. 175/86-C.E. was interpreted as allowing exemption for specified goods until the aggregate ceiling for first clearances is reached, even where a manufacturer produces more than one item under different tariff headings. Exhaustion of the limit for one product does not automatically deny exemption to other specified goods, and the clearances are not to be clubbed so as to forfeit the benefit prematurely. The Tribunal followed its earlier interpretation of the notification and applied the exemption by reference to the overall ceiling rather than product-wise exhaustion alone. en-us Wed, 04 Apr 1990 00:00:00 +0530 Tue, 01 May 2012 12:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112685 Notification No. 175/86-C.E. was interpreted as allowing exemption for specified goods until the aggregate ceiling for first clearances is reached, even where a manufacturer produces more than one item under different tariff headings. Exhaustion of the limit for one product does not automatically deny exemption to other specified goods, and the clearances are not to be clubbed so as to forfeit the benefit prematurely. The Tribunal followed its earlier interpretation of the notification and applied the exemption by reference to the overall ceiling rather than product-wise exhaustion alone. Case-Laws Central Excise Wed, 04 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112685