Small scale exemption scheme: tiered excise treatment for first clearances, subject to eligibility and credit restrictions. A small scale manufacturer exemption effective 1 April 1997 establishes tiered duty treatment for first clearances in a financial year-nil up to thirty lakhs, three per cent on the next twenty lakhs, and five per cent on the next fifty lakhs-subject to aggregation rules, a three hundred lakh preceding-year eligibility ceiling, an irrevocable pre-clearance option to opt out, and restrictions on using input and capital goods duty credits where first clearances do not exceed one hundred lakhs; exclusions, brand-name limitations and an annexure of covered and excluded goods are specified.