https://www.taxtmi.com/caselaws?id=353513 Where multiple exemption notifications operate on a value-of-clearances basis, the clearances covered by them must be clubbed for computing the aggregate turnover. An explanation in the notifications required clearances exempted under another value-based notification to be included in the aggregate value, so exemption could not continue once the prescribed threshold was crossed. On the stated facts, the combined clearances exceeded the limit, and the exemption was unavailable for the relevant years. The matter was remanded only for re-quantification of duty demand on the basis of the aggregate-value computation. en-us Tue, 28 Nov 2017 00:00:00 +0530 Sat, 06 Jan 2018 07:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353513 Where multiple exemption notifications operate on a value-of-clearances basis, the clearances covered by them must be clubbed for computing the aggregate turnover. An explanation in the notifications required clearances exempted under another value-based notification to be included in the aggregate value, so exemption could not continue once the prescribed threshold was crossed. On the stated facts, the combined clearances exceeded the limit, and the exemption was unavailable for the relevant years. The matter was remanded only for re-quantification of duty demand on the basis of the aggregate-value computation. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353513