S.S.I. exemption threshold increased for non-registered units and a specific tariff heading reference removed by notification amendment. Amendment raises the small scale industry excise exemption threshold for non-registered units by substituting a higher monetary limit in clause (2) of the principal notification and omits a specified tariff-heading reference from Explanation VII, thereby altering the coverage and application of the miscellaneous exemptions under the principal notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
S.S.I. exemption threshold increased for non-registered units and a specific tariff heading reference removed by notification amendment.
Amendment raises the small scale industry excise exemption threshold for non-registered units by substituting a higher monetary limit in clause (2) of the principal notification and omits a specified tariff-heading reference from Explanation VII, thereby altering the coverage and application of the miscellaneous exemptions under the principal notification.
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