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    <title>SSI Exemption - Amendment to Notification Nos. 16/97-C.E. and 38/97-C.E.</title>
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    <description>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.</description>
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      <description>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.</description>
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