SSI exemption scope expanded to include specific ingots and hot re-rolled non-alloy steel where excise is paid under section 3A. The notification amends the SSI exemption Annexure by adding: ingots and billets of non-alloy steel under specified sub-headings, and specified hot re-rolled non-alloy steel products under listed sub-headings, in each case only where excise duty has been paid under the relevant statutory excise provision, thereby incorporating those tariff classifications into the exemption schedule.
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Provisions expressly mentioned in the judgment/order text.
SSI exemption scope expanded to include specific ingots and hot re-rolled non-alloy steel where excise is paid under section 3A.
The notification amends the SSI exemption Annexure by adding: ingots and billets of non-alloy steel under specified sub-headings, and specified hot re-rolled non-alloy steel products under listed sub-headings, in each case only where excise duty has been paid under the relevant statutory excise provision, thereby incorporating those tariff classifications into the exemption schedule.
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