Dear Experts,
One of my client manufactures garments and dispatches them under brand name of other. as per SSI conditions, clearance under brand name of other shall not be considered for the threshold limit of 400 lacs/150 lacs. manufacturer has no other clearances. so now is he eligible for ssi exemption and all its benefits irrespective of his turnover(which includes only branded clearances)?
Clarification Sought on SSI Exemption for Garments under Brand Name as per Notification No. 08/2003-CE Criteria A client manufactures garments under another brand's name and seeks clarity on eligibility for Small Scale Industry (SSI) exemption under Central Excise rules. According to Notification No. 08/2003-CE, goods with a brand name are generally excluded from SSI exemptions unless they meet specific conditions. Rajagopalan Ranganathan explains that goods with a retail price of 1000 and above are eligible for limited exemption. Kasturi Sethi concurs, affirming that the client's SSI status remains unaffected by branded clearances and emphasizes that investment criteria for SSI status are separate from excise considerations. (AI Summary)
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