2025-VIL-477-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - SSI Exemption, Exports to Nepal – Demand of duty on the ground that the total value of clearances during the FY 2012-13 exceeded the SSI exemption limit under Notification No. 08/2003-CE - Department included the value of exports made to Nepal in calculating the total value of clearances for the purpose of determining the exemption limit - Appellant contended that as per Circular No. 958/1/2012-CX dated 13.01.2012, exports to Nepal were to be treated at par with exports to other countries (except Bhutan) and hence, should not be included for calculating the SSI exemption limit - Whether the value of exports made to Nepal should be included in calculating the total value of clearances for the purpose of determining the SSI exemption limit under Notification No. 08/2003-C.E - HELD - the Hon'ble Gujarat High Court in the case of M/s. Ketan Pottery Works v. Union of India had declared the portion "and Nepal" in Explanation Clause (G) of Notification No. 08/2003-C.E. as unconstitutional, on the ground that after exports to Nepal were put at par with exports to other countries w.e.f. 01.03.2012 and the continued inclusion of exports to Nepal for the purpose of computation of SSI exemption limit would be discriminatory and violative of Article 14 of the Constitution - The Central Govt had subsequently issued Notification No. 08/2016-C.E. dated 01.03.2016, omitting the reference to "and Nepal" from the said Explanation Clause, thereby indicating the legislative intent to exclude the value of exports to Nepal for the purpose of computing the SSI exemption limit - In view of the above, the value of exports made to Nepal is not includible in calculating the total value of clearances for determining the SSI exemption limit under Notification No. 08/2003-CE - the demand of duty as well as the orders of confiscation of goods and imposition of redemption fine, are set aside - the appeal is allowed
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