2005 (11) TMI 109

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.... eligibility of the product manufactured by the appellants for exemption under Notification 8/01 as amended by the Notification No. 47/01, dated 1st October, 2001. 2.  Relevant facts of the case are that the appellants are the manufacturer of the products falling under Chapter Heading 9305 and are small scale industry. They are availing the benefit of small scale exemption for the year&nbs....

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.... S.K. Roychowdhury for the appellants, submits that the amendment carried out by Notification No. 47/01, dated 1-10-2001, should be construed as effective from 1-4-2001 and they should be granted the benefit. He also relies on the proviso which was inserted by Notification No. 47/2001. 4. Ld. SDR, Shri A. Raha submits that Notification 47/2001 which amends Notification 8/2001, is not retrospect....

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....egate value of clearance at 'nil' rate of duty under Sl. No. 1 of the said Table for the Financial Year, 2001-2002." From the plain reading of the above said proviso, it is very clear that Government wants to grant the exemption under Notification 8/2001 for the products covered under Heading No. 93.05, inasmuch as that the said proviso very clearly states that the clearance made from 1-4-2001 ....