SSI exemption for exempted goods.

[VINOD KUMAR]

GOOD MORNING DEAR EXPERTS. extracts from notification no. 08/2003-CE. 'Provided further that exemption contained in this notification shall not apply to goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon.'In the light of above proviso, will ssi benefit will be available to goods which are chargeable to 2% duty vide notf. no. 01/2011-ce as these are exempted goods as per CCR 2004.If SSI is available then wont it will amount to double benefit of SSI exemption and only 2% duty. PPlease reply. Thanks and regards.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

[KASTURI SETHI]

Both notifications are independent and cannot be intermingled.

AI Summary

SSI exemption applicability questioned for goods under separate notifications; notifications are independent and not to be intermingled. Query whether SSI exemption under notification No. 08/2003-CE applies to goods chargeable to a concessional duty under a separate notification, and whether claiming SSI benefit together with that concessional duty would amount to double benefit. One reply sought clarification; another stated both notifications are independent and cannot be intermingled.