TaxTMI 
TaxTMI 
2007 (12) TMI 368
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Industries (SSI) exemption in terms of Notification No. 8/2001. The period involved in this case is from 1-4-2001 to 30-9-2001. The products, which were manufactured by the appellants were classified by them under Chapter Heading 9306, which was not covered in the Small Scale Notification No. 8/2001, hence, the said benefits were denied by the adjudicating authority on the adjudication of show cause notice. The adjudicating authority held that the contention of the appellants that Notification No. 47/2001 had amended the Notification No. 8/2001 to include the products falling under chapter 93.06 within the ambit of SSI Notification No. 8/2001 is not to retrospective nature and can be made applicable prospectively. Aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals) and contested the matter on two grounds. One of ground is that the classification of products would not fall under Chapter Heading 9306 but would be as parts of products falling under Chapter Heading No. 36.03 and hence are includible in the benefit of Notification No. 8/2001. The Commissioner (Appeals) did not accept the contention and rejected the appeal filed by the appellants....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ucts. He submits that the appellant had never taken this point before the lower authorities. He further submits that Notification No. 47/01 was applicable prospectively and not retrospectively. It is his submission that in this case the demand is for the period 1-4-2001 to 30-9-2001, the appellant is liable to pay the duty as he has cleared the finished goods without payment of duty. 5. Considered the submission made by both sides and perused the records. The bone of contention between the Revenue and the appellants is whether the benefit of Notification No. 8/01 as amended by Notification No. 47/01 will be applicable to the appellants' products or not. In order to appreciate the contention of both sides, it is necessary that we read the Notification No. 8/01, which is as under : - "SSI Exemption for manufacturers having clearances not exceeding Rupees Three crores in the preceding financial year and not availing CENVAT scheme up to an aggregate value of clearances of Rs. One crore - Exemption to first clearances of specified goods up to the value of Rs. One crore and full exemption to captive consumption - Effective from 1-4-2001 - In exercise of the powers co....
X X X X Extracts X X X X
X X X X Extracts X X X X
............ (xii) ............................ (xiii) ................................ (xiv) ............................ (xv) ............................ (xvi) ............................. (xvii)................................. (xviii) ............................... (xix) ............................. (xx).................................... (xxi) ............................. (xxii) ................................ (xxiii) ............................... (xxiv)................................ (xxv) .............................. (xxvi)................................. (xxvii)All goods falling under Chapter 93 of the First Schedule; (xxviii) ................................... It can be noticed from the above reproduced "applicable" portion of Notification No. 8/01 that the products of Chapter 93 were not eligible for the SSI exemption. On noticing the anomaly that it would cause, the said notification was amended by the Notification No. 47/01 dated 1-10-2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....001 read with Notification No. 47/2001-C.E., dated 1-10-2001 throws light that the goods in the annexure appended to the notification were exempt from clearance to the extent indicated in the table there under meant for home consumption from the extent of duty liability indicated in the table under that notice. It appears that the subsequent notification amending prior notification dated 1-3-2001 was clarificatory in nature and retrospectively applicable for, the reason of refunding the duty collected before 1-10-2001 stated in the amending notification Such view is fortified from decision of the Hon'ble Supreme Court in the case of WPLL Ltd. v. CCE, Meerut reported in 2005 (181) E.L.T. 359 (S.C.). Once it is decided that the appellant is governed by the Notification aforesaid and entitled to the exemption from clearance, the authorities below not having decided on the issue of limitation, that aspect needs determination." It can be noticed from the above reproduced ratio of the Tribunal that the said Notification No. 47/2001, which amended Notification No. 8/2001 was held to be of clarificatory nature and was applicable retrospectively. Since we are considering with the very sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t cartridges for sporting guns, etc. (3) Slugs, pellets (hollow, spherical, waisted, etc.) and darts for air, gas or spring guns, carbines or pistols, other than those for toys of Heading 95.03. (B) Ballistic missiles whose payload returns to the earth's surface after reaching its apogee and which impart to the payload a terminal velocity not exceeding 7,000 m/s. (C) Munitions of a type which contain their own means of propulsion after launching, for example torpedoes, flying bombs (missiles resembling aircraft), guided air missiles and rocket type ammunition. (D) Other munitions of war, for example, land and sea mines, depth charges, hand and rifle grenades, aerial bombs. (E) Harpoons, whether or not with explosive heads, for harpoon guns, etc. (F) Parts of ammunition and munitions of war, for example : (1) Grenade, mine, bomb, shell and torpedo bodies. (2) Cartridge cases and other parts of cartridges, for example, bases (of brass), inner bases and linings (of metal or paperboard) and wads (of felt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....factured by the appellant would get covered we reproduce Chapter Heading 36.03 of HSN and notes thereto : - 36.03 - SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS. These products, which are generally called blasting accessories, are required to ignite powders and explosives. The heading covers : (A) Safety fuses and detonating fuses Safety fuses (slow fuses or Bickford fuses) are devices designed to transmit a flame towards an ordinary igniter or detonator. They consist generally of a thin envelope of textile material, tarred or impregnated with rubber or plastics, containing a linear charge of black powder. Detonating fuses serve to transmit one or more detonations, and generally comprise a core of pentrite or other explosive in a waterproofed covering of textile material or plastics (flexible fuses) or in a sheath of lead or tin (leaded or tinned fuses). In certain cases the explosive charge is placed, in a thin layer only on the inner surface of a tube of plastics. They are most frequent....