Provisional SSI registration supported exemption eligibility where no applicable later trade notice withdrew the benefit.

A unit holding provisional registration under the State SSI authorities could claim small scale industry exemption under Notification No. 175/86-C.E. where no applicable later clarification had withdrawn that benefit in the relevant jurisdiction. Trade notices issued pursuant to Board instructions were treated as supporting exemption on provisional SSI registration, and a later clarification relied on by Revenue could not be applied without showing that it governed the unit's State. The cited decisions were followed to confirm eligibility based on provisional registration, and the Revenue's objection failed.

---

---

Issues: Whether a unit holding only provisional registration under the State SSI authorities was entitled to the benefit of small scale industry exemption under Notification No. 175/86-C.E., and whether the Revenue could deny the exemption by relying on later trade notice clarifications.

Analysis: The exemption under Notification No. 175/86-C.E. was considered available where the unit was registered provisionally as a small scale unit and no later clarification applicable to the relevant jurisdiction had withdrawn that benefit. The Tribunal noted that trade notices issued pursuant to Board instructions could support the grant of exemption on provisional registration, and that the later clarification relied upon by Revenue was not shown to govern the respondent's State. The Tribunal also followed the cited decisions supporting eligibility based on provisional SSI registration.

Conclusion: The unit was entitled to the SSI exemption on the basis of provisional registration, and Revenue's challenge failed.

---