Small scale exemption for tread rubber reduces excise liability for limited clearances, subject to prior year production limits and declaration requirements. The notification grants limited excise relief for tread rubber and related retreading products cleared for home consumption by permitting exemption of duty exceeding specified per kilogram amounts for initial and immediate subsequent clearances up to prescribed aggregate quantities, subject to an overall prior year production threshold. Manufacturers or factories exceeding the preceding financial year's aggregate clearance threshold are ineligible; new or late entrant manufacturers may qualify only after filing a declaration and remaining within the threshold. Clearances already fully exempt under other continuing notifications are excluded from aggregate computations.