https://www.taxtmi.com/caselaws?id=53565 Notification No. 8/99 confined exemption to clearances of specified goods listed in its Annexure, which excluded goods chargeable to nil duty or wholly exempt from duty. The clause excluding exempt clearances applied only to computation of aggregate turnover threshold and did not extend to treating separately exempt goods as specified goods for the exemption table. Goods wholly exempt under Notification No. 5/99 therefore could not be included as specified goods under Notification No. 8/99, and the assessee's exclusion of such goods was upheld. en-us Wed, 15 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53565 Notification No. 8/99 confined exemption to clearances of specified goods listed in its Annexure, which excluded goods chargeable to nil duty or wholly exempt from duty. The clause excluding exempt clearances applied only to computation of aggregate turnover threshold and did not extend to treating separately exempt goods as specified goods for the exemption table. Goods wholly exempt under Notification No. 5/99 therefore could not be included as specified goods under Notification No. 8/99, and the assessee's exclusion of such goods was upheld. Case-Laws Central Excise Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53565