Small scale exemption: units with home consumption clearances within threshold need not register or use AR4/AR4A export procedure. Registration under Central Excise is not required where the aggregate value of clearances for home consumption falls within the small scale exemption threshold; export clearances are not to be clubbed with home consumption clearances for eligibility. Qualifying units must file the prescribed declaration under the exemption notification but need not obtain registration or follow the AR 4/AR 4A export procedure.
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.
Small scale exemption: units with home consumption clearances within threshold need not register or use AR4/AR4A export procedure.
Registration under Central Excise is not required where the aggregate value of clearances for home consumption falls within the small scale exemption threshold; export clearances are not to be clubbed with home consumption clearances for eligibility. Qualifying units must file the prescribed declaration under the exemption notification but need not obtain registration or follow the AR 4/AR 4A export procedure.
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