TaxTMI 
TaxTMI 
Dear sir,
Please provide Small scale industries investment limit related circular.
Small scale limit
19 Jul 2011 
2 Replies 
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Small scale industry classification depends on differing statutory thresholds and exclusions across national regulatory schemes.
Small scale industry classification depends on statutory thresholds: generally measured by investment in plant and machinery (original cost), with ancillary units assessed on the same basis; targeted higher ceilings apply for specified product groups. Central excise uses a ceiling on previous-year clearances excluding exports and supplies to export zones. The MSME statute sets an investment-based threshold and lists items to be excluded in its computation, yielding different eligibility results across regimes. (AI Summary)
Small scale industry classification depends on statutory thresholds: generally measured by investment in plant and machinery (original cost), with ancillary units assessed on the same basis; targeted higher ceilings apply for specified product groups. Central excise uses a ceiling on previous-year clearances excluding exports and supplies to export zones. The MSME statute sets an investment-based threshold and lists items to be excluded in its computation, yielding different eligibility results across regimes. (AI Summary)