Clarification on computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification No. 8/2003-CE dated 1st March 2003 in respect manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both
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SSI exemption computation clarified: individual assessment, exports and traded goods excluded, aggregated clearances can affect eligibility. Computation of SSI exemption for manufacturers or principal manufacturers of articles of jewellery is to be done individually irrespective of job workers or premises. Exported articles (except to Bhutan) and traded articles on which duty has been paid are excluded. For customer-supplied materials, only value addition (additional materials and labour/making charges) counts. Multiple manufacturers at the same premises may obtain separate registrations but their clearances are to be clubbed to determine SSI eligibility; clubbed aggregates exceeding prescribed limits negate SSI exemption and trigger duty liability.
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.
SSI exemption computation clarified: individual assessment, exports and traded goods excluded, aggregated clearances can affect eligibility.
Computation of SSI exemption for manufacturers or principal manufacturers of articles of jewellery is to be done individually irrespective of job workers or premises. Exported articles (except to Bhutan) and traded articles on which duty has been paid are excluded. For customer-supplied materials, only value addition (additional materials and labour/making charges) counts. Multiple manufacturers at the same premises may obtain separate registrations but their clearances are to be clubbed to determine SSI eligibility; clubbed aggregates exceeding prescribed limits negate SSI exemption and trigger duty liability.
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