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Issue ID: 108001
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Excise registration exemption for Non SSI domestic turnover

Date 12 Feb 2015
Replies 7 Replies
Views 7975 Views
Asked by
Excise registration exemption for non-SSI manufacturers remains unclear due to lack of a specific government notification.
The discussion finds no authoritative government notification establishing an excise registration exemption for non-SSI manufacturers based solely on domestic turnover below the asserted 50-lakh threshold; respondents instead cite Notification No. 8/2003 and related SSI exemptions, note that SSI status is linked to investment criteria and is voluntary, and observe conflicting characterisations of non-SSI status, leaving the querent's request for a specific non-SSI 50-lakh exemption notification unanswered. (AI Summary)
There is a website that states that1. Non-SSI manufacturing units are exempted from Excise registration if their domestic turnover is less than 50Lacks.2. SSI manufacturing units are exempted from Excise registration if their domestic turnover is less than 100Lacks.Export turnover will not be counted for Excise limit of 150 lacks.I am able to find govt. websites that clearly talk about SSI (Non Cenvat) scheme where an SSI unit has option to 'not' register for Excise till his domestic (home) turnover is less then 100Lacks, irrespective of export turnover. Some websites also quote Notification number 8/99 and 9/99 for this.But I am not able to find any govt. website that gives details (notification number) about excise exemption for Non-SSI for domestic turnover of less then 50Lacks.Can someone please give their valuable advise on this matter (with circular / notification details if possible).Sincerely thanking you in advance!
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