https://www.taxtmi.com/caselaws?id=270357 SSI exemption under Notification No. 8/2001-CE was unavailable for goods falling under Chapter 93 during 1 July 2001 to 30 September 2001, because that chapter stood excluded from the notification from 1 April 2001 and the appellant's products admittedly fell within it. Notification No. 47/2001-CE restored relief for parts under Headings 93.06 and 93.07 only from 1 October 2001, so it did not operate retrospectively. The notification also contained no carve-out based on private use or defence use. The alternative claim under Notification No. 9/2001-CE failed because its scope was stated to be identical to Notification No. 8/2001-CE. en-us Mon, 07 Sep 2015 00:00:00 +0530 Tue, 05 Jan 2016 11:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270357 SSI exemption under Notification No. 8/2001-CE was unavailable for goods falling under Chapter 93 during 1 July 2001 to 30 September 2001, because that chapter stood excluded from the notification from 1 April 2001 and the appellant's products admittedly fell within it. Notification No. 47/2001-CE restored relief for parts under Headings 93.06 and 93.07 only from 1 October 2001, so it did not operate retrospectively. The notification also contained no carve-out based on private use or defence use. The alternative claim under Notification No. 9/2001-CE failed because its scope was stated to be identical to Notification No. 8/2001-CE. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270357