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Liberalisation of filing declaration for small scale units . Declaration to be filed only once. No declaration needed so long the clearances do not exceed full exemption limit minus Rs.10 lakhs
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Exemption from registration declaration: small manufacturers relieved where clearances fall below specified limit; declaration required only once. Declaration required under the exemption from registration is to be filed only once; small manufacturers whose clearances do not exceed the specified limit are exempted from filing the declaration. The specified limit equals the full exemption limit minus a fixed amount, where the full exemption limit is the value up to which goods are wholly exempt from excise duty under the relevant notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from registration declaration: small manufacturers relieved where clearances fall below specified limit; declaration required only once.
Declaration required under the exemption from registration is to be filed only once; small manufacturers whose clearances do not exceed the specified limit are exempted from filing the declaration. The specified limit equals the full exemption limit minus a fixed amount, where the full exemption limit is the value up to which goods are wholly exempt from excise duty under the relevant notification.
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