Non availability of SSI exemption: specified tariff chapters excluded and retail sale price defined, narrowing exemption scope. Notification amends earlier Central Excise exemption orders to restrict SSI exemption for specified goods by inserting a defined 'retail sale price'-the maximum packaged price to the ultimate consumer inclusive of taxes and ancillary charges-as the sole consideration for exemption assessment, and by revising Annexure entries to exclude goods under Chapters 50-56, 58-63 and headings 91.01/91.02 (with a carve out for certain watches), while omitting a prior serial entry.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non availability of SSI exemption: specified tariff chapters excluded and retail sale price defined, narrowing exemption scope.
Notification amends earlier Central Excise exemption orders to restrict SSI exemption for specified goods by inserting a defined "retail sale price"-the maximum packaged price to the ultimate consumer inclusive of taxes and ancillary charges-as the sole consideration for exemption assessment, and by revising Annexure entries to exclude goods under Chapters 50-56, 58-63 and headings 91.01/91.02 (with a carve out for certain watches), while omitting a prior serial entry.
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