https://www.taxtmi.com/caselaws?id=126523 Clearances of different specified goods eligible under separate exemption notifications were not required to be clubbed for computing each product's independent exemption limit. The clause on aggregate value of clearances was applied only to determine eligibility by reference to the preceding financial year, not to merge clearances of distinct goods for exemption purposes. The reasoning from the cited precedent was followed, treating aggregate clearances of excisable goods and product-wise exemption limits as operating on different planes. The demand was therefore unsustainable. en-us Fri, 03 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126523 Clearances of different specified goods eligible under separate exemption notifications were not required to be clubbed for computing each product's independent exemption limit. The clause on aggregate value of clearances was applied only to determine eligibility by reference to the preceding financial year, not to merge clearances of distinct goods for exemption purposes. The reasoning from the cited precedent was followed, treating aggregate clearances of excisable goods and product-wise exemption limits as operating on different planes. The demand was therefore unsustainable. Case-Laws Central Excise Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126523