https://www.taxtmi.com/caselaws?id=331506 For SSI exemption under Notification No. 9/2003-CE, the aggregate value of clearances is computed according to the notification's conditions, and branded goods manufactured in a rural area are not automatically excluded. The Tribunal's stated view was that such goods must be included in the aggregate value unless the notification expressly provides an exclusion. As the goods were admittedly branded and manufactured in a rural area, their value had to be counted for determining eligibility for SSI exemption, leaving the assessee unable to exclude them from the threshold computation. en-us Wed, 08 Jun 2016 00:00:00 +0530 Thu, 17 Nov 2016 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331506 For SSI exemption under Notification No. 9/2003-CE, the aggregate value of clearances is computed according to the notification's conditions, and branded goods manufactured in a rural area are not automatically excluded. The Tribunal's stated view was that such goods must be included in the aggregate value unless the notification expressly provides an exclusion. As the goods were admittedly branded and manufactured in a rural area, their value had to be counted for determining eligibility for SSI exemption, leaving the assessee unable to exclude them from the threshold computation. Case-Laws Central Excise Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331506