https://www.taxtmi.com/caselaws?id=44483 An exemption notification must be construed to give effect to both of its clauses, and a construction that makes the specific limiting clause redundant is impermissible. Where all the goods are specified goods, the clause governing specified goods applies, and the broader clause for excisable goods falling under more than one item does not displace that specific limit. On that reading, an assessee cannot claim refund or exemption by relying on the higher aggregate-clearance limit when the lower limit for specified goods is breached. The operative legal point is that the specific threshold for specified goods controls the exemption analysis. en-us Thu, 20 Mar 1997 00:00:00 +0530 Sat, 26 Jun 2010 14:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44483 An exemption notification must be construed to give effect to both of its clauses, and a construction that makes the specific limiting clause redundant is impermissible. Where all the goods are specified goods, the clause governing specified goods applies, and the broader clause for excisable goods falling under more than one item does not displace that specific limit. On that reading, an assessee cannot claim refund or exemption by relying on the higher aggregate-clearance limit when the lower limit for specified goods is breached. The operative legal point is that the specific threshold for specified goods controls the exemption analysis. Case-Laws Central Excise Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44483