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TMI Blog2016 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... sifiable under Chapter 93. Their goods are, therefore, not eligible for the benefit of Notification No. 8/2001 from 1.4.2000 onwards. The SSI Notification No.8/2001 was amended vide Notification No.47/2001-CE dated 1st October 2001. By the said amendment, parts falling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption. However, the said exemption notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rief facts of the case are that the appellant is manufacturing goods which are falling under Chapter Heading 9306.00 of the Central Excise Tariff. They were availing the benefit of SSI exemption notification. In 2001, the SSI exemption was amended so as to exclude the goods falling under Chapter 93. The appellant continued to take the benefit of SSI notification. Later on, the department pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namics Ltd., which in turn were used for supplies to the Ministry of Defence, Government of India, and not for private use, they are eligible for the benefit of the said notification. He further submitted that the said amendment in the Notification should be construed as clarificatory in nature and should be given retrospective effect. It was further submitted that in the alternative, they may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under Heading 93.06 or 93.07 were again made eligible for the benefit of the SSI exemption. However, the said exemption notification was not made with retrospective effect but was to come in force from 1st October 2001 only. 5. In view of the above legal position, during the period from 1.4.2001 to 30.9.2001, the appellant was not eligible for the benefit of Notification No.8/2001-CE date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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