https://www.taxtmi.com/caselaws?id=50680 Notification No. 175/86-C.E. was applied by giving effect to its express exclusion for specified goods bearing another person's brand name or trade name, where that person was not eligible for exemption. On that basis, branded goods cleared on payment of duty were treated as outside the computation of the aggregate value of first clearances and the preceding financial year ceiling. Earlier rulings on general inclusion of dutiable clearances were distinguished because they did not consider this specific exclusionary language. The value of such branded clearances was therefore not includible, and the Revenue's appeals failed. en-us Tue, 10 Apr 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50680 Notification No. 175/86-C.E. was applied by giving effect to its express exclusion for specified goods bearing another person's brand name or trade name, where that person was not eligible for exemption. On that basis, branded goods cleared on payment of duty were treated as outside the computation of the aggregate value of first clearances and the preceding financial year ceiling. Earlier rulings on general inclusion of dutiable clearances were distinguished because they did not consider this specific exclusionary language. The value of such branded clearances was therefore not includible, and the Revenue's appeals failed. Case-Laws Central Excise Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50680