Exemption applicability clarified: licensing status determines which SSI circulars govern entitlement to value/quantity-based exemptions in practice. Instructions dated 27-6-1986 and reiterated on 1-2-1988 apply only to SSI units exempted from licensing control that avail exemptions based on value or quantity of clearances; instructions dated 29-5-1984 apply to licenced SSI units availing value/quantity-based exemptions in a financial year, thereby distinguishing applicability by licensing status and confirming which circular governs reporting of progressive totals.
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 applicability clarified: licensing status determines which SSI circulars govern entitlement to value/quantity-based exemptions in practice.
Instructions dated 27-6-1986 and reiterated on 1-2-1988 apply only to SSI units exempted from licensing control that avail exemptions based on value or quantity of clearances; instructions dated 29-5-1984 apply to licenced SSI units availing value/quantity-based exemptions in a financial year, thereby distinguishing applicability by licensing status and confirming which circular governs reporting of progressive totals.
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