Tribunal Rules to Exclude Normal Rate Clearances from Concessional Duty Threshold Under SSI Exemption.

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....SSI Exemption - Determination of turnover / value of first clarence - The Tribunal held that the value of clearances made by paying duty at the normal rate should not be included in computing the threshold value for concessional duty. Therefore, the demand of duty along with interest and penalty, as confirmed in the impugned order, is not sustainable.....