https://www.taxtmi.com/caselaws?id=41533 Capital investment in separate industrial units cannot be clubbed under an exemption notification unless its condition requiring the commodities to fall under the same specified tariff item is met. Where woollen and shoddy yarns and ice fall under different tariff items, aggregation of investment does not justify denying exemption or requiring an excise licence for the ice factory. Goods wholly exempt from excise duty are treated as outside the relevant charging schedule for licensing purposes. Accordingly, exempt ice does not require a licence or attract excise duty while the prescribed clearance limit remains unexceeded. en-us Thu, 27 Sep 1984 00:00:00 +0530 Fri, 04 Jun 2010 11:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41533 Capital investment in separate industrial units cannot be clubbed under an exemption notification unless its condition requiring the commodities to fall under the same specified tariff item is met. Where woollen and shoddy yarns and ice fall under different tariff items, aggregation of investment does not justify denying exemption or requiring an excise licence for the ice factory. Goods wholly exempt from excise duty are treated as outside the relevant charging schedule for licensing purposes. Accordingly, exempt ice does not require a licence or attract excise duty while the prescribed clearance limit remains unexceeded. Case-Laws Central Excise Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41533