SSI exemption and retrospective notification effect rejected for the disputed clearance period

Exemption from duty on the specified goods was unavailable for clearances made between 1 March 1992 and 10 March 1992 because Notification No. 33/92 had excluded the goods from the SSI exemption under Notification No. 202/88-C.E. Notification No. 53/92, issued on 10 March 1992, restored the exemption, but it was treated as an independent notification and not as an amending measure with retrospective effect. The text of the later notification showed no intention to cure any earlier gap, and the argument based on interpretative doubt was rejected. The exemption was therefore not admissible for the disputed period.

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Issues: Whether the benefit of exemption from duty on the specified goods cleared during 1-3-1992 to 10-3-1992 was available under the SSI scheme, and whether Notification No. 53/92 dated 10-3-1992 could be treated as an amending notification with retrospective effect.

Analysis: The goods were covered by Notification No. 202/88-C.E. until it was amended by Notification No. 33/92 dated 1-3-1992, after which they stood excluded from exemption. Notification No. 53/92 dated 10-3-1992 restored the exemption, but there was nothing in its text to show that it was intended as an amending notification with retrospective operation. It was treated as an independent notification, not as one curing any earlier anomaly. The contention based on doubt in interpretation was also rejected because the intent of the later notification was found to be clear.

Conclusion: The exemption was not admissible for the period 1-3-1992 to 10-3-1992, and the appeal failed.

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