2017 (8) TMI 774

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....pondent. 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 rate available for SSI manufacturers under ....

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....ay 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 Rs. One Crore and hence the goods meant for export....

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....erchant 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 notification would not be applicable to the appellant for two ....