https://www.taxtmi.com/forum/issue?id=3195 Small scale industry classification depends on statutory thresholds: generally measured by investment in plant and machinery (original cost), with ancillary units assessed on the same basis; targeted higher ceilings apply for specified product groups. Central excise uses a ceiling on previous-year clearances excluding exports and supplies to export zones. The MSME statute sets an investment-based threshold and lists items to be excluded in its computation, yielding different eligibility results across regimes. en-us Tue, 19 Jul 2011 13:59:06 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3195 Small scale industry classification depends on statutory thresholds: generally measured by investment in plant and machinery (original cost), with ancillary units assessed on the same basis; targeted higher ceilings apply for specified product groups. Central excise uses a ceiling on previous-year clearances excluding exports and supplies to export zones. The MSME statute sets an investment-based threshold and lists items to be excluded in its computation, yielding different eligibility results across regimes. Discussion-Forum Indian Laws Tue, 19 Jul 2011 13:59:06 +0530 https://www.taxtmi.com/forum/issue?id=3195