https://www.taxtmi.com/caselaws?id=50860 Goods cleared under another person's brand name, where that person was not entitled to the SSI exemption, were treated as outside the exemption itself and therefore not countable in the aggregate value of clearances under Notification No. 175/86-C.E. The notification counted only those clearances of specified goods that actually enjoyed full exemption or concessional treatment under the relevant clauses. Branded goods ineligible for exemption on that basis could not be aggregated for computing the first clearances. The Revenue's relied-on precedent was distinguished because it concerned duty-paid clearances after exhaustion of an exemption limit for a different product. en-us Mon, 01 Oct 2001 00:00:00 +0530 Fri, 17 Sep 2010 17:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50860 Goods cleared under another person's brand name, where that person was not entitled to the SSI exemption, were treated as outside the exemption itself and therefore not countable in the aggregate value of clearances under Notification No. 175/86-C.E. The notification counted only those clearances of specified goods that actually enjoyed full exemption or concessional treatment under the relevant clauses. Branded goods ineligible for exemption on that basis could not be aggregated for computing the first clearances. The Revenue's relied-on precedent was distinguished because it concerned duty-paid clearances after exhaustion of an exemption limit for a different product. Case-Laws Central Excise Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50860