https://www.taxtmi.com/caselaws?id=470012 SSI exemption computation under Notification No. 8/2003-CE treats goods specified in the Central Excise Tariff as excisable goods even when they attract a nil tariff rate. Accordingly, journals, newsletters, periodicals and similar nil-rated goods are included in the aggregate value of clearances for home consumption; the distinction between nil-rated goods and goods exempted by notification was not accepted. The notes also explain that eligibility must be determined after verifying all potentially non-includible components, including export sales, where supporting documents were not previously considered. The aggregate-clearance computation therefore requires fresh factual scrutiny before entitlement to the exemption can be determined. 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 SSI exemption computation under Notification No. 8/2003-CE treats goods specified in the Central Excise Tariff as excisable goods even when they attract a nil tariff rate. Accordingly, journals, newsletters, periodicals and similar nil-rated goods are included in the aggregate value of clearances for home consumption; the distinction between nil-rated goods and goods exempted by notification was not accepted. The notes also explain that eligibility must be determined after verifying all potentially non-includible components, including export sales, where supporting documents were not previously considered. The aggregate-clearance computation therefore requires fresh factual scrutiny before entitlement to the exemption can be determined. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470012