https://www.taxtmi.com/caselaws?id=345441 Notification No. 8/2003-CE requires the option to forgo exemption to operate for the notification as a whole, not selectively for particular clearances. Goods bearing another person's brand name manufactured in a rural area remain eligible under paragraph 4(c); consequently, they are not excluded from aggregate-value computation under paragraph 3(a), which covers only clearances themselves ineligible for exemption. Duty-paid branded clearances therefore must be included when determining eligibility for SSI exemption. Selective payment of duty on those goods cannot be used to disregard them from aggregate turnover. en-us Wed, 07 Jun 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345441 Notification No. 8/2003-CE requires the option to forgo exemption to operate for the notification as a whole, not selectively for particular clearances. Goods bearing another person's brand name manufactured in a rural area remain eligible under paragraph 4(c); consequently, they are not excluded from aggregate-value computation under paragraph 3(a), which covers only clearances themselves ineligible for exemption. Duty-paid branded clearances therefore must be included when determining eligibility for SSI exemption. Selective payment of duty on those goods cannot be used to disregard them from aggregate turnover. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345441