Composition Levy eligibility clarified: turnover-based option available but manufacturers of specified products are excluded. An eligible registered person with aggregate turnover below the prescribed threshold may opt for the composition levy and pay tax as prescribed under rule 7 instead of tax under section 9; however, manufacturers of goods listed in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes) are excluded from opting for composition. Tariff references shall be construed by the First Schedule to the Customs Tariff Act and its interpretative notes.