https://www.taxtmi.com/caselaws?id=91986 SSI exemption under Notification No. 175/86 depended on a valid registration for the manufacturing unit, not on whether every product was separately named in the registration certificate; absence of returns to SSI authorities did not by itself justify denial, so the exemption remained available. The demand for March 1986 and the overlapping November 1986 period was defective because the relevant period was not properly segregated and duty quantification was improperly left to the Assistant Commissioner, requiring de novo reconsideration. Bleached cotton was not properly supported under Chapter 30, so classification required fresh determination. No remission of duty was ordered for goods destroyed by fire, though ex gratia consideration was noted. en-us Fri, 21 Feb 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91986 SSI exemption under Notification No. 175/86 depended on a valid registration for the manufacturing unit, not on whether every product was separately named in the registration certificate; absence of returns to SSI authorities did not by itself justify denial, so the exemption remained available. The demand for March 1986 and the overlapping November 1986 period was defective because the relevant period was not properly segregated and duty quantification was improperly left to the Assistant Commissioner, requiring de novo reconsideration. Bleached cotton was not properly supported under Chapter 30, so classification required fresh determination. No remission of duty was ordered for goods destroyed by fire, though ex gratia consideration was noted. Case-Laws Central Excise Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91986