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2015 (10) TMI 1148 - CESTAT CHENNAI

2015 (10) TMI 1148 - CESTAT CHENNAI - TMI - Waiver of pre deposit - SSI exemption - Held that:- Appellant is eligible for SSI exemption for CNSL falling under Chapter Heading No.13021920. On a perusal of the TRU letter no.334/3/2006, dated 01.03.2006 (unsigned website copy), the Board has issued clarification on budgetary changes - The amended S.No.(iii) of the annexure to the Notification No.8/2003 clearly covers Chapter 9 to 20. Since appellant is covered under Chapter 13 and goods falling und .....

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ultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per: R Periasami: The appellant is engaged in the manufacture of Cashew Shell Liquid ("CNSL" in short) failing under Chapter Heading No.13021920 of the Central Excise Tariff Act, 1985. Appellant is registered with the Central Excise and also availed SSI exemption. The Adjudicating authority in his Order-in-Original No.21/2013, dated 02.09.201 denied the SSI exemption 8/2003-CE, dated 01.03.2003 and confirmed the duty under .....

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ating authority and appellate authority. He further submits that they are rightly eligible for SSI exemption and they are not required to pay concessional rate of duty under Notification No.16/2012. 3.The learned Authorised Representative on behalf of the Revenue reiterates the findings of the authorities below. He further submits that there is no Gazette copy of the notification given in the website, which is still shown under the CETA as S.No.(iii) and the correction has not yet been updated. .....

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