SSI Exemption – Clearances under Job Notification etc. are not to be counted towards Total Clearance under Exemption - 067/2003 - Central Excise - Tariff
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SSI exemption scope: clearances exempt under specified notifications, including job-work, are excluded from total-clearance calculation. Amend paragraph 3A of the cited notifications to insert a clause excluding clearances that are fully exempt from excise duty under the specified notifications from the aggregation used to determine entitlement to the SSI exemption, so that clearances exempt under those notifications (including job-work related exemptions) are not counted toward total clearances for assessing SSI eligibility.
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 scope: clearances exempt under specified notifications, including job-work, are excluded from total-clearance calculation.
Amend paragraph 3A of the cited notifications to insert a clause excluding clearances that are fully exempt from excise duty under the specified notifications from the aggregation used to determine entitlement to the SSI exemption, so that clearances exempt under those notifications (including job-work related exemptions) are not counted toward total clearances for assessing SSI eligibility.
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