https://www.taxtmi.com/caselaws?id=248436 Wrapper weight used for packing paper and paperboard was includible in the aggregate clearance computation for the quantity-based exemption, because the goods were cleared in packed condition and the clearance records and statements showed that the invoiced quantity related only to the contents. The invoiced value was not decisive for determining quantity cleared, and the exemption limit of 3,500 MT was therefore crossed. On that basis, duty and interest were confirmed, while the penalty was confined to 25% if paid within the stipulated period. en-us Mon, 10 Jun 2013 00:00:00 +0530 Thu, 12 Jun 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248436 Wrapper weight used for packing paper and paperboard was includible in the aggregate clearance computation for the quantity-based exemption, because the goods were cleared in packed condition and the clearance records and statements showed that the invoiced quantity related only to the contents. The invoiced value was not decisive for determining quantity cleared, and the exemption limit of 3,500 MT was therefore crossed. On that basis, duty and interest were confirmed, while the penalty was confined to 25% if paid within the stipulated period. Case-Laws Central Excise Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248436