https://www.taxtmi.com/caselaws?id=46617 Clearances of goods falling under Tariff Item 68 could not be clubbed with clearances of goods under other tariff items to deny exemption under Notification No. 89/79. The exclusion in the notification was treated as unambiguous, so only clearances attributable to Tariff Item 68 were relevant for the exemption test. The fact that the goods were produced on the same machinery did not justify aggregation where the clearances and their tariff classification were known. On that basis, clubbing was impermissible and the exemption remained available. en-us Wed, 30 Jul 2003 00:00:00 +0530 Wed, 30 Apr 2014 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46617 Clearances of goods falling under Tariff Item 68 could not be clubbed with clearances of goods under other tariff items to deny exemption under Notification No. 89/79. The exclusion in the notification was treated as unambiguous, so only clearances attributable to Tariff Item 68 were relevant for the exemption test. The fact that the goods were produced on the same machinery did not justify aggregation where the clearances and their tariff classification were known. On that basis, clubbing was impermissible and the exemption remained available. Case-Laws Central Excise Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46617