SSI Duty Exemption - Aggregate Value of Clearance of Goods under 93.05 and Parts (93.06/93.07) To be Counted or Not

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....of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be further amended, i....

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....ollowing clause shall be inserted, namely:- "(K) refund of duty paid on clearances of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07 before the 1st day of October, 2001 on the ground that such clearances are included in the aggregate value of clearances under Sl No.1 of the said Table, shall not be admissible."; (c) in the ANNEXURE, in item (xxvii), fo....

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....uty under Sl No. 1 of the said Table for the Financial Year 2001-2002."; (b) in the Explanation, after clause (J), the following clause shall be inserted, namely:- "(K) refund of duty paid on clearances of goods falling under heading No. 93.05 and parts falling under heading Nos. 93.06 or 93.07 before the 1st day of October, 2001 on the ground that such clearances are included in the aggregate ....