2017 (8) TMI 774

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....ri V.K. Shastri, AC (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant, M/s. Felis Leo Engg. Pvt. Ltd., were availing SSI exemption under Notification No. 9/2003-C.E., dated 28-2-2003 in respect of their clearance for export through merchant exporter, M/s. Glonet Marketing Pvt. Ltd. vide ARE-1 No. 01, dated 8-7-2004. The appellant paid duty at the concessional ra....

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....ayment of duty, as the appellants has failed to pay the duty at tariff rate but has paid by applying concessional rate of duty as per the provisions of Notification No. 09/2003-C.E. I find that the Adjudicating Authority has rightly inferred that in the provisions of Notification No. 09/2003-C.E., the clearance value of goods cleared for export has been excluded to compute the exemption limit of R....

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....dum that whatever duty they paid, is available to merchant exporter as refund and therefore, it was the revenue neutral situation. 5. Notification No. 9/2003 exempts the first clearance upto an aggregate of 100 lakh rupees made for home consumption exempt to the extent of 60% of the normal rate of duty. The clearance in the instant case was clearance for export and therefore, the notificat....