https://www.taxtmi.com/caselaws?id=113792 An exemption notification that covers specified tariff headings but expressly excludes crates does not permit the value of crates to be added back into aggregate clearances through the Explanation. The Explanation applied only to clearances of goods already covered by the notification when exported or otherwise exempt or nil-rated; it could not override the express exclusion of crates from the notification's scope. Treating excluded goods as part of the aggregate would defeat the structure of the exemption. The value of clearances of crates was therefore not includible in computing aggregate clearances for exemption eligibility. en-us Mon, 12 Jan 2004 00:00:00 +0530 Tue, 08 May 2012 14:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113792 An exemption notification that covers specified tariff headings but expressly excludes crates does not permit the value of crates to be added back into aggregate clearances through the Explanation. The Explanation applied only to clearances of goods already covered by the notification when exported or otherwise exempt or nil-rated; it could not override the express exclusion of crates from the notification's scope. Treating excluded goods as part of the aggregate would defeat the structure of the exemption. The value of clearances of crates was therefore not includible in computing aggregate clearances for exemption eligibility. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113792