https://www.taxtmi.com/caselaws?id=115075 Exempted newsprint clearances were not to be counted while computing the first-clearance limit of 210 MTs for exemption under Notification No. 6/2000-C.E. The exemption operated on an aggregate quantity not exceeding 210 MTs during the specified period, and the Board's circular clarifying the notification stated that duty-exempt paper clearances were excluded from that computation. As the circular was binding on the Revenue, the excluded newsprint could not be included in the eligible first clearance. The resulting duty demand was therefore unsustainable and was set aside. en-us Wed, 09 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 15:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115075 Exempted newsprint clearances were not to be counted while computing the first-clearance limit of 210 MTs for exemption under Notification No. 6/2000-C.E. The exemption operated on an aggregate quantity not exceeding 210 MTs during the specified period, and the Board's circular clarifying the notification stated that duty-exempt paper clearances were excluded from that computation. As the circular was binding on the Revenue, the excluded newsprint could not be included in the eligible first clearance. The resulting duty demand was therefore unsustainable and was set aside. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115075