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.

AI Summary

Clarification Sought on SSI Exemption Applicability for Goods with 2% Duty Under Notification No. 01/2011-CE, CCR 2004. An inquiry was raised regarding the applicability of the Small Scale Industry (SSI) exemption to goods subject to a 2% duty under notification no. 01/2011-CE, considering they are classified as exempt under the Central Credit Rules (CCR) 2004. The concern was whether claiming both the SSI exemption and the reduced duty would result in a double benefit. One respondent sought clarification on whether the issue was resolved, while another noted that the two notifications are independent and should not be mixed.