Exemption thresholds revised for small-scale cosmetics manufacturers and export inclusion, and declaration requirements adjusted. The amendment expands the notification's scope to cover clearances for home consumption and exports to Bhutan and Nepal, raises the aggregate-value ceilings that determine exemption entitlement, and substitutes a new proviso capping aggregate clearances under qualifying clauses at the revised ceiling. It revises the exclusion where aggregate clearances in the preceding year exceed a specified ceiling by excluding from computation goods affixed with another person's brand when that person is ineligible, recasts the declaration to the Assistant Collector to reflect the revised ceiling, omits the earlier paragraph 4, and adjusts transitional and explanatory provisions.
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Exemption thresholds revised for small-scale cosmetics manufacturers and export inclusion, and declaration requirements adjusted.
The amendment expands the notification's scope to cover clearances for home consumption and exports to Bhutan and Nepal, raises the aggregate-value ceilings that determine exemption entitlement, and substitutes a new proviso capping aggregate clearances under qualifying clauses at the revised ceiling. It revises the exclusion where aggregate clearances in the preceding year exceed a specified ceiling by excluding from computation goods affixed with another person's brand when that person is ineligible, recasts the declaration to the Assistant Collector to reflect the revised ceiling, omits the earlier paragraph 4, and adjusts transitional and explanatory provisions.
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