SSI exemption limits concessional clearances and requires an option in writing to claim eligibility under conditions. Prescribes an SSI exemption effective from April one two thousand three, superseding the prior notification, exempting specified clearances for home consumption from excise duty in excess of amounts calculated at prescribed rates: concessional duty at sixty percent of normal for initial clearances up to an aggregate threshold and nil duty for clearances used as inputs for further manufacture; available only upon exercise of an option in writing with prescribed intimation and subject to aggregate caps, exclusions for branded goods, and specified non-countable clearances.