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of <h1>New Notification Offers Exemption Scheme for Small Scale Industries Under Central Excise Act, Effective April 1, 2001</h1> The notification, effective from April 1, 2001, outlines an exemption scheme for Small Scale Industries (SSI) availing Cenvat credit under the Central Excise Act. It supersedes the previous notification dated March 1, 2000. The scheme provides exemptions for specified goods from duties exceeding certain limits. Manufacturers must opt in writing to avail the exemption, and conditions apply regarding the aggregate value of clearances. The notification specifies that goods bearing another's brand name are generally excluded, with exceptions for certain cases. The notification also details the calculation of clearances and applicable duties.
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