SSI exemption scheme limits duty free clearances subject to non availment of CENVAT credit and aggregate conditions. The notification exempts specified SSI clearances for home consumption from excise duty up to an aggregate threshold for first clearances, conditional on the manufacturer not availing CENVAT credit on inputs or capital goods for such clearances. Manufacturers may opt to pay normal duty instead by prior written notice, and the exemption is applied on the aggregate of clearances across factories or manufacturers. Certain clearances (already exempt, bearing another person's brand ineligible for exemption, or used as inputs within the factory) are excluded from the aggregate, and an annexure lists tariff headings and goods excluded from the scheme.