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2016 (1) TMI 149 - AT - Central ExciseDenial of SSI Exemption - benefit of Notification No.9/2001 - Held that:- Notification No. 8/2001 dated 1.3.2001, w.e.f. 1.4.2001 the goods falling under Chapter 93 were excluded from the scope of SSI benefit. It is also not disputed that the goods produced by the appellant are classifiable under Chapter 93. Their goods are, therefore, not eligible for the benefit of Notification No. 8/2001 from 1.4.2000 onwards. The SSI Notification No.8/2001 was amended vide Notification No.47/2001-CE dated 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption. However, the said exemption notification was not made with retrospective effect but was to come in force from 1st October 2001 only - appellant was not eligible for the benefit of Notification No.8/2001-CE dated 1.3.2001. The appellant has contended about the speech of the Finance Minister. We find that in the notification issued by the Government, there is no such mention that only parts which are meant for private use will get excluded. Even after the amendment on 1st October, there is no concept of use by the private person or by the Defence - Decided against assessee.
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