https://www.taxtmi.com/caselaws?id=345441 An exemption notification allowing a manufacturer to opt out of rural area exemption must be applied as a whole, not selectively. Under Notification No. 8/2003-CE, clearances bearing another person's brand name are excluded from SSI computation only when they are themselves ineligible under paragraph 4. Where goods are manufactured in a rural area and remain eligible for exemption under paragraph 4(c), those branded clearances cannot be omitted from the aggregate value merely because duty was paid on them. The note therefore states that such clearances must be included for SSI threshold computation, and the demand was upheld. 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 An exemption notification allowing a manufacturer to opt out of rural area exemption must be applied as a whole, not selectively. Under Notification No. 8/2003-CE, clearances bearing another person's brand name are excluded from SSI computation only when they are themselves ineligible under paragraph 4. Where goods are manufactured in a rural area and remain eligible for exemption under paragraph 4(c), those branded clearances cannot be omitted from the aggregate value merely because duty was paid on them. The note therefore states that such clearances must be included for SSI threshold computation, and the demand was upheld. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345441