Composition levy eligibility limited: manufacturers of ice cream, pan masala and tobacco excluded from composition scheme. The notification prescribes that an eligible registered person whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold may opt to pay an amount of tax in lieu of central tax at the rate specified in the Rules; a lower turnover threshold applies in certain States; and registered persons who are manufacturers of goods specified in the accompanying table (ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes) are ineligible to opt for the composition levy, with tariff references governed by the First Schedule to the Customs Tariff Act.