Appellants Confuse 'Nil' Duty Rate with Excisability; Department Can Rightfully Demand Duty per Notification's Clear Wording.

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....Excisability - SSI Exemption - appellants are attempting to create a confusion between ‘nil’ rate of duty and excisability of goods. There is no ambiguity in the wordings of the Notification - the department is in its right to demand duty on these items.....