https://www.taxtmi.com/caselaws?id=44353 An exemption notification fixing base clearances by reference to the first clearance of specified goods was construed by its plain wording, so goods manufactured and cleared before duty became chargeable still counted where the notification so provided. The Court held that the fact that the goods were not dutiable at the earlier time did not alter the meaning of "clearance" in the notification, because the scheme referred to clearances of specified goods, not only dutiable removals. The statutory levy and excise procedure could not override the express language of the exemption notification, and the appellant was treated as falling within clause (c). en-us Wed, 09 Oct 1996 00:00:00 +0530 Tue, 08 Jul 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44353 An exemption notification fixing base clearances by reference to the first clearance of specified goods was construed by its plain wording, so goods manufactured and cleared before duty became chargeable still counted where the notification so provided. The Court held that the fact that the goods were not dutiable at the earlier time did not alter the meaning of "clearance" in the notification, because the scheme referred to clearances of specified goods, not only dutiable removals. The statutory levy and excise procedure could not override the express language of the exemption notification, and the appellant was treated as falling within clause (c). Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44353