SSI exemption for exempted goods., Central Excise

[DIPAK K]

GOOD MORNING DEAR EXPERTS. extracts from notification no. 08/2003-CE. "Provided further that exemption contained in this notification shall not apply to goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon."In the light of above proviso, will ssi benefit will be available to goods which are chargeable to 2% duty vide notf. no. 01/2011-ce as these are exempted goods as per CCR 2004.If SSI is available then wont it will amount to double benefit of SSI exemption and only 2% duty. PPlease reply. Thanks and regards.

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

[KASTURI SETHI]

Both notifications are independent and cannot be intermingled.