https://www.taxtmi.com/circulars?id=7168 Explanation V allows separate consideration of clearances where goods are manufactured in a factory belonging to or maintained by the Central/State Government or by KVIC. The Ministry clarified that factories belonging to independent industrial corporations that are undertakings of State/Central Governments do not fall within Explanation V; accordingly, such factories' clearances are not eligible for the non clubbing benefit and must be aggregated for determining eligibility under the Small Scale Exemption notification. en-us Thu, 16 Apr 1987 00:00:00 +0530 Thu, 09 Jul 2009 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7168 Explanation V allows separate consideration of clearances where goods are manufactured in a factory belonging to or maintained by the Central/State Government or by KVIC. The Ministry clarified that factories belonging to independent industrial corporations that are undertakings of State/Central Governments do not fall within Explanation V; accordingly, such factories' clearances are not eligible for the non clubbing benefit and must be aggregated for determining eligibility under the Small Scale Exemption notification. Circulars Central Excise Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7168