Central Excise - SSI exemption under Notification No. 175/86-C.E., Endorsement of commodities on the registration certificates to SSI Units - Clarification - Regarding
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SSI exemption: endorsement of each product not required for registered small scale units; exemption covers all items manufactured. Clarification that SSI exemption applies to all products manufactured by a unit once the unit is registered as a small scale industry; separate endorsement of each product on the registration certificate is not required to claim the exemption, and this guidance supersedes previous instructions.
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: endorsement of each product not required for registered small scale units; exemption covers all items manufactured.
Clarification that SSI exemption applies to all products manufactured by a unit once the unit is registered as a small scale industry; separate endorsement of each product on the registration certificate is not required to claim the exemption, and this guidance supersedes previous instructions.
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