https://www.taxtmi.com/caselaws?id=341246 For SSI exemption under Notification No. 8/99-CE, clearances covered by Notification No. 5/99-CE had to be included in the aggregate value because the exclusion in paragraph 3(a) applied only to clearances exempt from the whole of excise duty, other than exemptions based on quantity or value of clearances. A value-based exemption under Notification No. 5/99-CE did not qualify for that exclusion, so those clearances could not be left out while computing aggregate turnover for SSI benefit. en-us Wed, 15 Mar 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341246 For SSI exemption under Notification No. 8/99-CE, clearances covered by Notification No. 5/99-CE had to be included in the aggregate value because the exclusion in paragraph 3(a) applied only to clearances exempt from the whole of excise duty, other than exemptions based on quantity or value of clearances. A value-based exemption under Notification No. 5/99-CE did not qualify for that exclusion, so those clearances could not be left out while computing aggregate turnover for SSI benefit. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341246