SSI exemption amendment narrows exempted goods, excluding polyurethane foam from Chapter 39 coverage under central excise rules. The amendment omits sub paragraph (d) and related entries from paragraph 3 and paragraph 3A of the principal notification and substitutes the Annexure entry (xxiv) to exempt all goods falling under Chapter 39 of the First Schedule, other than polyurethane foam and articles of polyurethane foam, thereby narrowing the SSI exemption scope under the Central Excise framework.
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SSI exemption amendment narrows exempted goods, excluding polyurethane foam from Chapter 39 coverage under central excise rules.
The amendment omits sub paragraph (d) and related entries from paragraph 3 and paragraph 3A of the principal notification and substitutes the Annexure entry (xxiv) to exempt all goods falling under Chapter 39 of the First Schedule, other than polyurethane foam and articles of polyurethane foam, thereby narrowing the SSI exemption scope under the Central Excise framework.
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