Inclusion of exempted goods value in SSI exemption eligibility calculation affirmed, excluding exports, for prior-year clearances. The circular clarifies that, for calculating the aggregate value of clearances of all excisable goods for home consumption in the preceding financial year to determine eligibility for the Small Scale Industry Exemption Scheme, the value of exempted goods (excluding exports) must be included; the change follows explanatory notes to the Finance Bill and implementing notifications, and operates from the stated effective date, with field formations instructed accordingly.