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of <h1>Exemption and Concessional Duty for SSI: First Rs. 30 Lakh Clearances Free, 10% Duty Thereafter, Up to Rs. 75 Lakh Limit.</h1> The notification grants an exemption for the first clearances of specified goods up to Rs. 30 lakhs and offers concessional duty rates for small-scale industries (SSI) with annual clearances not exceeding Rs. two crores. The exemption applies to goods cleared for home consumption from registered small-scale factories. For clearances exceeding Rs. 30 lakhs, a 10% ad valorem duty applies, with further reductions for subsequent clearances. The total value of exempted clearances must not exceed Rs. 75 lakhs. The notification excludes goods branded with names of ineligible entities and outlines specific conditions for calculating the aggregate value of clearances.
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