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of <h1>Small-Scale Units with Provisional Registration Eligible for SSI Concession Under Notification 175/86-C.E., Says Board.</h1> The circular addresses concerns regarding the eligibility of small-scale units with provisional registration from State Government authorities to receive the Small Scale Industries (SSI) concession under notification 175/86-C.E., dated 1-3-1986. After examination, the Board has decided that provisional registration is sufficient for these units to avail the duty concession provided by the notification. This decision aims to clarify the position for Collectors and ensure that eligible small-scale units can benefit from the concession.
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