SSI exemption under Notification No. 175/86 cannot be denied merely because each product is not separately endorsed in registration.

For small scale industry exemption under Notification No. 175/86, separate endorsement of every product in the SSI registration certificate was not required. The Tribunal applied its earlier view that an assessee otherwise entitled to the notification could not be denied the exemption merely because the particular goods manufactured were not specifically mentioned in the registration certificate. The operative effect was that the exemption remained available to the assessee despite the absence of product-specific endorsement.

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Issues: Whether the benefit of Notification No. 175/86 dated 01-03-1986 could be denied for goods manufactured by a small scale industry unit merely because those goods were not specifically endorsed in the SSI registration certificate.

Analysis: The unit was registered as a small scale industry and the dispute concerned whether every product manufactured had to be separately endorsed in the registration certificate to claim the exemption. The Tribunal followed its earlier view that such separate endorsement of each and every product is not necessary for availing the benefit of the notification, provided the assessee is otherwise entitled to the exemption.

Conclusion: The exemption could not be denied on the ground that the particular goods were not mentioned in the SSI registration certificate; the finding was in favour of the assessee.

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