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of <h1>Clarification on Excise Duty Exemptions for Small-Scale Units under Notification No. 175/86-C.E. and Section 4.</h1> The circular addresses challenges in granting excise duty exemptions to small-scale units under Notification No. 175/86-C.E. It clarifies that the exemption is based on the value of clearances from a factory as determined by Section 4 of the Central Excises and Salt Act. It provides an example of a cement manufacturer eligible for exemption, explaining that for the first Rs. 15 lacs of clearance, no excise duty is paid. For clearances between Rs. 15 lacs and Rs. 75 lacs, a reduced duty rate applies, calculated by subtracting 10% from the normal duty rate.
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