SSI exemption for jewellery increased, with input-credit and capital-goods credit restrictions and aggregate clearance limits retained. Amends Notification No. 8/2003 to allow exemption on first clearances of articles of jewellery or parts thereof under chapter heading 7113 for home consumption up to an aggregate value of ten crore rupees in any financial year (with a transitional lower aggregate limit for March 2016). Manufacturers availing this exemption shall not claim input-duty credit on inputs or utilise credit on capital goods for payment of duty in respect of exempt clearances within the exemption aggregate, and aggregate clearances of all excisable goods by a manufacturer are subject to a higher aggregate cap in the preceding financial year.