SSI exemption clarified: inputs already nil rated or exempt are excluded from deemed exemption under clause (c). The amendment inserts an explanatory clause in Notifications 16/97 and 38/97 clarifying that where specified goods are chargeable to a nil rate of duty or are already exempt from the whole of excise duty under any other notification, clearances of those specified goods when used as inputs shall not be deemed to be exempt under clause (c) of paragraph 3, thereby excluding double exemption for such input clearances.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SSI exemption clarified: inputs already nil rated or exempt are excluded from deemed exemption under clause (c).
The amendment inserts an explanatory clause in Notifications 16/97 and 38/97 clarifying that where specified goods are chargeable to a nil rate of duty or are already exempt from the whole of excise duty under any other notification, clearances of those specified goods when used as inputs shall not be deemed to be exempt under clause (c) of paragraph 3, thereby excluding double exemption for such input clearances.
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