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of <h1>Amendment to SSI Exemption: New Goods List, Clearance Limits, Brand Name Conditions under Notification No. 1/93-C.E.</h1> The notification amends the Small Scale Industries (SSI) exemption under Notification No. 1/93-C.E. by substituting the annexure with a new list of goods eligible for exemption. It sets an aggregate clearance value limit for specified goods at different thresholds, with exemptions not applicable if clearances exceeded INR 200 lakhs in the prior financial year or for goods bearing another's brand name. Manufacturers can opt out of exemptions and pay regular excise duties. Amendments include changes to explanations and the annexure, effective April 1, 1994, and clarify conditions under which brand names affect exemption eligibility.
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