9911796707
TMI Blog2022 (12) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... erintendent (AR)for the Revenue. ORDER The issue involved in the present case is that whether the appellant is entitled for SSI exemption Notification No. 8/2003-CE dated 01.03.2003 as amended by Notification No. 8/2006-CE dated 01.03.2006 in respect of power driven pumps which does not bear BIS specification and the appellant did not obtain ISI certificate. 2. When the matter was called none a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Authorised Representative and perused the record. We find that the limited issue to be decided is that the appellant's product i.e. power driven pump (Water Turbine Pumps) being not in conformation to BIS standard and they do not possess ISI certificate to this effect, whether the product is eligible for SSI exemption notification 8/2003-CE as amended by Notification No. 8/2006-CE or not. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records . We find that there is a clear admission of Shri Manubhai Nanjibhai Dhola, Partner of the Appellant who confirmed that the product manufactured by them i.e. Water Turbine Pumps do not conform to the standard Specified under BIS i.e. they have not obtained ISI Certification for their product. According to Sr. No. (xi) of Annexure to Notification No. 08/2003- CE dated 01.03.2003 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant does not have ISI certification to conform the BIS Standard, the appellant is not eligible for SSI exemption Notification No. 8/2003-CE. 6. As regards the cum-duty price claimed by the appellant, we find that as of now the issue has been settled that in any case where the duty is demanded, the principle of cum-duty price shall be applicable. The appellant have taken support from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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