Brand name with 150 lakhs

[varun arora]

Dear Experts

If a manufacturer is working for others i.e doing job work but not labelling the brand on product.

Then is this clearances is not eligible to take benefit of ssi exemption means not using of brand name but working for others disqualifies to take benefit of 150 lakhs

AI Summary

Job work valuation exclusion: job work not counted for SSI threshold, but turnover ceiling may include it absent specific exemptions.
The value of job work is not included when computing turnover for entitlement to the SSI value-based exemption, so job-working units can avail SSI exemption despite substantial job-work. However, job-work value is generally included in computation of a separate higher turnover ceiling unless the job-work clearance is fully exempt under a specific job-work exemption notification; electing to pay duty for job-work activity can affect which provisions apply.