https://www.taxtmi.com/caselaws?id=44247 An exemption notification does not remove the covered goods from the excise field; it only operates subject to its conditions, so the value of exempted sales could be included when testing whether the applicable sales or turnover limit was exceeded. By contrast, bright bars and bright bar scrap produced by drawing round bars through a narrow die were not shown to have acquired a distinct commercial identity, and a mere change in form or shape was insufficient to justify fresh duty as a different commodity. The levy was therefore unsustainable on the bright bars and bright bar scrap, while the exempted items remained relevant for the limit calculation. en-us Tue, 20 Sep 1994 00:00:00 +0530 Fri, 25 Jun 2010 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44247 An exemption notification does not remove the covered goods from the excise field; it only operates subject to its conditions, so the value of exempted sales could be included when testing whether the applicable sales or turnover limit was exceeded. By contrast, bright bars and bright bar scrap produced by drawing round bars through a narrow die were not shown to have acquired a distinct commercial identity, and a mere change in form or shape was insufficient to justify fresh duty as a different commodity. The levy was therefore unsustainable on the bright bars and bright bar scrap, while the exempted items remained relevant for the limit calculation. Case-Laws Central Excise Tue, 20 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44247