2015 (10) TMI 1148

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..... ended S.No.(iii) of the annexure to the Notification No.8/2003 clearly covers Chapter 9 to 20. Since appellant is covered under Chapter 13 and goods falling under Chapter 9 to 20 are eligible for SSI exemption under Heading No. 0902. Hence, the appellant prima facie , has made a case for waiver of pre-deposit of duty, interest and penalty. Accordingly, the pre-deposit the entire amount duty, inter .....

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..... 12-CE, dated 17.03.2012. 2.Learned consultant on behalf of the appellant submits that the period involved in this case relates to Apr.'12 and Feb.'13. He further submits that during the relevant period, they are eligible under the SSI exemption Notification No.8/2003 [amended annexure to the Notification No.8/2003 against the S.No.(iii)] which is read as Chapter 9 to 20. He further subm .....

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..... rusal of the TRU letter no.334/3/2006, dated 01.03.2006 (unsigned website copy), the Board has issued clarification on budgetary changes. In the above letter at S.No.5 of the Table reads as under:- S.No. Notification No. or Explanatory notes Correction (1) (2) (3) 5. .....

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