Exemption to first clearances of specified goods upto the value of Rs. 30 lakhs and concessional duty thereafter in case of S.S.I. units having clearances not exceeding Rs. two crores in preceding year - 01/93 - Central Excise - Tariff

Exemption for small-scale industry clearances grants first-clearance duty waivers and concessional duties with eligibility and branding limits.

Exemption establishes duty relief for manufacturers registered as small scale industry undertakings on specified goods cleared for home consumption, allowing full exemption for initial clearances up to a prescribed threshold and concessional ad valorem duty on subsequent tranches subject to minimum duty floors and aggregate limits; eligibility requires prescribed registrations and that total clearances in the preceding year remain below a threshold. The relief is limited to goods in the Annexure, excludes certain chapters and headings, imposes branding restrictions with limited exceptions, and contains valuation and aggregation rules for computing clearances.