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of <h1>Central Government Raises Central Excise Act Exemption Limit to Rs. 1 Crore, Effective September 1, 2000</h1> The Central Government has increased the exemption limit under the Central Excise Act from Rs. 50 lakhs to Rs. 1 crore, effective from September 1, 2000. This amendment applies to specific notifications issued by the Ministry of Finance. The changes include provisions for calculating the aggregate value of clearances made before September 1, 2000, for home consumption. Several illustrations clarify how manufacturers should compute their entitlement to duty-free or concessional rate clearances for the financial year 2000-2001. Refunds for duty paid at concessional rates before September 1, 2000, are not admissible.
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