https://www.taxtmi.com/caselaws?id=116624 A small scale exemption notification linked to value of clearances allows duty to be worked out by applying the relevant slab rates to the aggregate value of clearances, rather than treating a single consignment as an indivisible unit. The Tribunal noted that the assessee had discharged duty by applying the notification's slabs on the first portion of the clearance value and the normal rate on the balance. It rejected the Revenue's contention that the entire consignment had to be assessed as one block, and held that the notification operated by reference to clearance value, not the physical form of the goods. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116624 A small scale exemption notification linked to value of clearances allows duty to be worked out by applying the relevant slab rates to the aggregate value of clearances, rather than treating a single consignment as an indivisible unit. The Tribunal noted that the assessee had discharged duty by applying the notification's slabs on the first portion of the clearance value and the normal rate on the balance. It rejected the Revenue's contention that the entire consignment had to be assessed as one block, and held that the notification operated by reference to clearance value, not the physical form of the goods. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116624