https://www.taxtmi.com/caselaws?id=53144 Clearances exempted under a notification based on the value of clearances are not excluded when computing the aggregate value of clearances for home-consumption under the small scale exemption scheme. The relevant paragraph excludes only clearances exempt from excise duty under another notification or clearances on which no duty is payable, but expressly excepts exemptions founded on quantity or value of clearances. As the other notification was value-based, those clearances had to be counted for threshold purposes, and the claimed exclusion was unavailable. en-us Wed, 10 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53144 Clearances exempted under a notification based on the value of clearances are not excluded when computing the aggregate value of clearances for home-consumption under the small scale exemption scheme. The relevant paragraph excludes only clearances exempt from excise duty under another notification or clearances on which no duty is payable, but expressly excepts exemptions founded on quantity or value of clearances. As the other notification was value-based, those clearances had to be counted for threshold purposes, and the claimed exclusion was unavailable. Case-Laws Central Excise Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53144