SSI exemption for intermediate sugar syrup required fresh review after the corrigendum to the exemption notification was overlooked.

SSI exemption under Notification No. 8/2006-CE depended on whether the intermediate product, sugar syrup, fell within the notification's scope, and the record indicated that the corrigendum to the budget notification covered products under Chapters 9 to 20. As the first appellate authority had not considered that corrigendum, the matter required fresh examination. The case was remanded to the first appellate authority to reconsider the SSI exemption claim afresh, taking the corrigendum into account and observing natural justice.

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Issues: Whether the appellant was entitled to the benefit of SSI exemption under Notification No. 8/2006-CE on the intermediate product, sugar syrup, and whether the first appellate authority had to consider the corrigendum to the notification.

Analysis: The intermediate product, sugar syrup, was treated as falling under Chapter 17 of the Central Excise Tariff Act, 1985. The record showed that the corrigendum to the budget notification indicated inclusion of products falling under Chapters 9 to 20 within the scope of Notification No. 8/2006-CE. Since the first appellate authority had not considered that corrigendum, the issue required fresh examination.

Conclusion: The matter was remanded to the first appellate authority for reconsideration of the SSI exemption claim afresh after considering the corrigendum and following natural justice.

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