https://www.taxtmi.com/caselaws?id=470012 Nil-rated goods specified in the Central Excise Tariff, including journals, newsletters and periodicals, remain excisable goods for computing aggregate home-consumption clearances under the SSI exemption condition in Notification No. 8/2003-CE. A nil tariff rate is a rate of duty, and does not exclude such goods from the threshold computation. SSI eligibility nevertheless requires accurate calculation of includible clearances. Export sales and other claimed non-includible components require fresh verification where supporting records were not previously considered, so the aggregate-clearance computation must be redetermined before exemption entitlement is established. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470012 Nil-rated goods specified in the Central Excise Tariff, including journals, newsletters and periodicals, remain excisable goods for computing aggregate home-consumption clearances under the SSI exemption condition in Notification No. 8/2003-CE. A nil tariff rate is a rate of duty, and does not exclude such goods from the threshold computation. SSI eligibility nevertheless requires accurate calculation of includible clearances. Export sales and other claimed non-includible components require fresh verification where supporting records were not previously considered, so the aggregate-clearance computation must be redetermined before exemption entitlement is established. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470012