https://www.taxtmi.com/caselaws?id=211095 Goods wholly exempt under a separate notification remained excluded from the aggregate value of clearances used to test eligibility under Notification No. 175/86-CE. Mistaken payment of duty on those exempt goods did not change their exempt character, and the absence of a refund claim did not permit inclusion of that value for computing the exemption limit. The exemption scheme had to be applied on a correct computation of clearances, giving full effect to the notification once the goods fell within it. The assessee therefore remained entitled to the exemption on the proper exclusion of the exempt clearances. en-us Tue, 14 Feb 2012 00:00:00 +0530 Mon, 18 Jul 2016 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211095 Goods wholly exempt under a separate notification remained excluded from the aggregate value of clearances used to test eligibility under Notification No. 175/86-CE. Mistaken payment of duty on those exempt goods did not change their exempt character, and the absence of a refund claim did not permit inclusion of that value for computing the exemption limit. The exemption scheme had to be applied on a correct computation of clearances, giving full effect to the notification once the goods fell within it. The assessee therefore remained entitled to the exemption on the proper exclusion of the exempt clearances. Case-Laws Central Excise Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211095