https://www.taxtmi.com/caselaws?id=218009 Clearances of branded goods and unbranded goods had to be treated separately under Notification No. 8/02 because branded goods were excluded from the small scale exemption computation on a plain reading of paragraphs 3 and 4. The assessee's branded clearances could not be clubbed with unbranded clearances to deny SSI benefit, and the exemption was therefore upheld. The cited Supreme Court ruling was distinguished because it concerned a different factual setting and a different controversy over branded goods. en-us Thu, 20 Oct 2011 00:00:00 +0530 Thu, 01 Nov 2012 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218009 Clearances of branded goods and unbranded goods had to be treated separately under Notification No. 8/02 because branded goods were excluded from the small scale exemption computation on a plain reading of paragraphs 3 and 4. The assessee's branded clearances could not be clubbed with unbranded clearances to deny SSI benefit, and the exemption was therefore upheld. The cited Supreme Court ruling was distinguished because it concerned a different factual setting and a different controversy over branded goods. Case-Laws Central Excise Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218009