https://www.taxtmi.com/notifications?id=15731 The notification redefines the Small-Scale Industry exemption by substituting the Annexure to list eligible and excluded goods, revises clearance-value thresholds and aggregate caps for first and subsequent clearances, conditions concessional treatment on input or capital goods credit, excludes manufacturers exceeding prior-year clearance limits and certain registered factories, restricts exemption where goods bear another person's brand subject to specified carve-outs, and permits a manufacturer to opt out of the exemption and pay duty for all subsequent clearances in the financial year; explanatory provisions are amended and an effective commencement date is specified. en-us Tue, 01 Mar 1994 00:00:00 +0530 Wed, 15 Jul 2009 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=15731 The notification redefines the Small-Scale Industry exemption by substituting the Annexure to list eligible and excluded goods, revises clearance-value thresholds and aggregate caps for first and subsequent clearances, conditions concessional treatment on input or capital goods credit, excludes manufacturers exceeding prior-year clearance limits and certain registered factories, restricts exemption where goods bear another person's brand subject to specified carve-outs, and permits a manufacturer to opt out of the exemption and pay duty for all subsequent clearances in the financial year; explanatory provisions are amended and an effective commencement date is specified. Notifications Central Excise Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/notifications?id=15731