https://www.taxtmi.com/caselaws?id=50332 Notification No. 75/87-C.E. and Notification No. 1/93-C.E. were held to operate in different fields. Explanation II to Notification No. 75/87-C.E. applies only to computing aggregate clearances for the eligibility condition in para 3(b) and cannot be stretched to cut down the substantive exemption in para 1. Clearances availing Notification No. 1/93-C.E. may be counted for overall eligibility where required, but they are not to be treated as clearances of the specified goods under Notification No. 75/87-C.E. for slab computation. On that basis, clearances under Notification No. 1/93-C.E. were not added to the clearances of refrigerating and air-conditioning machinery for the 15 lakh slab, and the exemption remained available. en-us Fri, 28 Apr 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50332 Notification No. 75/87-C.E. and Notification No. 1/93-C.E. were held to operate in different fields. Explanation II to Notification No. 75/87-C.E. applies only to computing aggregate clearances for the eligibility condition in para 3(b) and cannot be stretched to cut down the substantive exemption in para 1. Clearances availing Notification No. 1/93-C.E. may be counted for overall eligibility where required, but they are not to be treated as clearances of the specified goods under Notification No. 75/87-C.E. for slab computation. On that basis, clearances under Notification No. 1/93-C.E. were not added to the clearances of refrigerating and air-conditioning machinery for the 15 lakh slab, and the exemption remained available. Case-Laws Central Excise Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50332