https://www.taxtmi.com/caselaws?id=50225 Goods bearing the brand name of a person not entitled to the exemption under Notification No. 175/86-C.E. were excluded from the benefit of the notification and could not simultaneously be counted in the aggregate clearance value for slab computation. The legal position applied was that the same branded goods could not be treated as ineligible for exemption under the brand-name condition yet included as specified clearances only to test slab eligibility. On that basis, the branded clearances were not required to be added to the assessee's clearance value for exemption slabs, and the Revenue's appeal failed. en-us Fri, 17 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 14:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50225 Goods bearing the brand name of a person not entitled to the exemption under Notification No. 175/86-C.E. were excluded from the benefit of the notification and could not simultaneously be counted in the aggregate clearance value for slab computation. The legal position applied was that the same branded goods could not be treated as ineligible for exemption under the brand-name condition yet included as specified clearances only to test slab eligibility. On that basis, the branded clearances were not required to be added to the assessee's clearance value for exemption slabs, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50225