https://www.taxtmi.com/caselaws?id=342293 Clearances of goods bearing another person's brand name had to be excluded from aggregate turnover under the small scale exemption notification because paragraphs 3A(b) and 4 expressly treated such branded clearances as ineligible for exemption. The plain wording of the notification left no room to distinguish between branded goods that were dutiable and branded goods that were exempt or nil-rated, as no such limitation was stated. Earlier Tribunal decisions adopting the same interpretation were followed. On that construction, branded clearances were left out of the computation for SSI threshold purposes, and the assessee was entitled to SSI exemption. en-us Thu, 23 Feb 2017 00:00:00 +0530 Mon, 01 May 2017 08:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342293 Clearances of goods bearing another person's brand name had to be excluded from aggregate turnover under the small scale exemption notification because paragraphs 3A(b) and 4 expressly treated such branded clearances as ineligible for exemption. The plain wording of the notification left no room to distinguish between branded goods that were dutiable and branded goods that were exempt or nil-rated, as no such limitation was stated. Earlier Tribunal decisions adopting the same interpretation were followed. On that construction, branded clearances were left out of the computation for SSI threshold purposes, and the assessee was entitled to SSI exemption. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342293