General Exemption

[DEEPAK SHARMA]

Sir,

Either General Exemption of 1.5 Crore is available on E-Rickshaw or not ?

AI Summary

Debate on SSI Exemption for E-Rickshaws: Classification Under Central Excise Tariff and Potential Show Cause Notice Concerns A discussion on a forum revolves around whether the general exemption of 1.5 Crore under the Small Scale Industry (SSI) is applicable to e-rickshaws. One participant asserts that the exemption is available under heading 8711, while another suggests it depends on meeting MSME/SSI criteria. A disagreement arises over the correct classification of e-rickshaws under the Central Excise Tariff, with a participant stating they do not fall under sub-heading 8703 1090, thus not eligible for SSI exemption. The conversation continues with requests for clarification on the correct tariff heading, as there is concern over a potential Show Cause Notice (SCN) from the department.