SSI exemption conditions revised - specified clearances excluded from computation of first clearances and aggregate home consumption value. Amendments limit which clearances count toward the SSI excise exemption by excluding: goods wholly exempt from excise under other notifications or exempt for other reasons; clearances bearing another person's brand or trade name that are ineligible; specified goods cleared for use as inputs within the same factory; strips of plastics used within the factory for weaving or manufacture of polymer sacks or bags; and, for aggregate home consumption value, duty free clearances to FTZs, SEZs, 100% EOUs, EHTPs/STPs and supplies to the UN or international organizations exempt under the earlier notification. Terry towels (Chapter 63) are added to the Annexure.
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.
SSI exemption conditions revised - specified clearances excluded from computation of first clearances and aggregate home consumption value.
Amendments limit which clearances count toward the SSI excise exemption by excluding: goods wholly exempt from excise under other notifications or exempt for other reasons; clearances bearing another person's brand or trade name that are ineligible; specified goods cleared for use as inputs within the same factory; strips of plastics used within the factory for weaving or manufacture of polymer sacks or bags; and, for aggregate home consumption value, duty free clearances to FTZs, SEZs, 100% EOUs, EHTPs/STPs and supplies to the UN or international organizations exempt under the earlier notification. Terry towels (Chapter 63) are added to the Annexure.
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