2017 (2) TMI 1462

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..... y manufactured by SSI enjoying duty exemption under the appropriate notification. SSI benefit is given to a SSI which manufactures excisable goods when its clearance does not cross the limit prescribed. That does not mean that SSI has sold duty free goods. The goods sold by SSI was dutiable goods but was exempt by virtue of exemption granted to it in terms of a notification. Therefore, the fire te .....

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..... n which was subject to conditions at Sl. No. 55 to avail nil rate of duty. Such condition required that exemption is grantable if the special purpose motor vehicle is manufactured out of chassis and equipment on which the duty of excise leviable under the First Schedule or the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, as the case may be, already been paid. Appellant .....

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..... imit prescribed. That does not mean that SSI has sold duty free goods. The goods sold by SSI was dutiable goods but was exempt by virtue of exemption granted to it in terms of a notification. Therefore, the fire tender manufactured by SSI does not debar the appellant from the benefit of duty exemption vide Sl. No. 217 of the Notification No. 6/2002, dated 1-3-2002. In the result, appeal is allowed .....

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