https://www.taxtmi.com/caselaws?id=172499 Exemption under Notification No. 175/86-CE was to be applied by reference to the aggregate value of clearances, not the quantity of goods cleared. The Tribunal treated the notification's monetary ceiling as the relevant basis for concessional treatment, so duty at the normal rate became payable only on clearances exceeding that value limit. On that interpretation, the revenue challenge to the concessional duty treatment was rejected and the lower authorities' orders were affirmed. en-us Tue, 12 Jun 2001 00:00:00 +0530 Mon, 24 Aug 2015 11:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172499 Exemption under Notification No. 175/86-CE was to be applied by reference to the aggregate value of clearances, not the quantity of goods cleared. The Tribunal treated the notification's monetary ceiling as the relevant basis for concessional treatment, so duty at the normal rate became payable only on clearances exceeding that value limit. On that interpretation, the revenue challenge to the concessional duty treatment was rejected and the lower authorities' orders were affirmed. Case-Laws Central Excise Tue, 12 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172499