https://www.taxtmi.com/caselaws?id=205690 Item-wise small scale exemption under Notification No. 175/86-CE could not be curtailed by clubbing the clearance value of a different product line. The Tribunal followed the settled judicial position that separate clearances of distinct items are not interlinked for this purpose, and treated the contrary view as no longer res integra after later consistent authority was accepted in departmental challenge. On that basis, the Revenue could not reduce the exemption available for metal containers by relying on concessional clearances of body building on chassis, and the demand was set aside in favour of the assessee. en-us Fri, 10 Jun 2011 00:00:00 +0530 Sat, 17 Sep 2011 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205690 Item-wise small scale exemption under Notification No. 175/86-CE could not be curtailed by clubbing the clearance value of a different product line. The Tribunal followed the settled judicial position that separate clearances of distinct items are not interlinked for this purpose, and treated the contrary view as no longer res integra after later consistent authority was accepted in departmental challenge. On that basis, the Revenue could not reduce the exemption available for metal containers by relying on concessional clearances of body building on chassis, and the demand was set aside in favour of the assessee. Case-Laws Central Excise Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205690