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TMI Blog2004 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : V.K. Agrawal, Member (T)]. M/s. Texplas India Pvt. Ltd. have filed the present appeal Order-in-Appeal No. 199/2003 dated 14-8-2003 by which the Commissioner (Appeals) has confirmed the demand of duty against them. 2. Shri P.R. Mullick, Chartered Accountant, submitted that the Appellants manufacture, inter alia parts of arms ammunition falling under Heading 93.06 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossed the exemption limit on 25-8-2001. The learned C.A. also submitted that since April, 2001 they were clearing the parts of arms ammunition on payment of full rate of duty as Small Scale Exemption was not available in respect of those goods; that further another proviso which was inserted by amending the Notification also provided that refund of duty paid on clearances of goods falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under Heading 93.06 between April to September, 2001 shall be taken into account for computing the aggregate value of clearances at nil rate of duty under Sl. No. 1 of the Notification; that the Department has only implemented the amendment made in the Notification and not given retrospective effect. 4. We have considered the submissions of both the sides. Notification No. 9/2001 provides con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 93.05 and parts falling under Heading Nos. 93.06 or 93.07, between 1st April, 2001 and 30th September, 2001 (both days inclusive) shall be taken into account while computing the aggregate value of clearances at nil rate of duty under Sl. No. 1 of the said table for the financial year 2001-2002 . 5. A change has thus been brought in the manner of determining the aggregate value of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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