https://www.taxtmi.com/caselaws?id=45852 Goods exempted from duty at a nil rate remain excisable goods, so their value may be counted in aggregate clearance calculations under a small-scale industry exemption. Where the notification denies benefit if a manufacturer deals in excisable goods falling under more than one item of the First Schedule and the prescribed turnover limit is exceeded, exempted goods do not drop out of the computation merely because duty is nil. On that footing, the value of the exempted printed cartons was includible with the other clearances, and the small-scale industry exemption was unavailable. en-us Thu, 11 Jan 2001 00:00:00 +0530 Wed, 14 Jul 2010 12:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45852 Goods exempted from duty at a nil rate remain excisable goods, so their value may be counted in aggregate clearance calculations under a small-scale industry exemption. Where the notification denies benefit if a manufacturer deals in excisable goods falling under more than one item of the First Schedule and the prescribed turnover limit is exceeded, exempted goods do not drop out of the computation merely because duty is nil. On that footing, the value of the exempted printed cartons was includible with the other clearances, and the small-scale industry exemption was unavailable. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45852