https://www.taxtmi.com/manuals?id=256 Small-scale manufacturing units may claim an exemption based on value of clearance or choose duty with Cenvat credit; eligibility for the exemption depends on prior-year turnover. Value of clearance is determined by valuation under sections 4A or 4 or tariff value under section 3, subject to special provisions. Computation of turnover for the current-year exemption and the preceding-year turnover test excludes specified categories: exports except to specified neighbouring countries, deemed exports to specified zones or under specified notifications, clearances bearing another's brand name, specified intermediate goods used within the factory, certain internal plastic strip clearances, trading goods (current-year), and specified job-work removals (preceding-year). en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=256 Small-scale manufacturing units may claim an exemption based on value of clearance or choose duty with Cenvat credit; eligibility for the exemption depends on prior-year turnover. Value of clearance is determined by valuation under sections 4A or 4 or tariff value under section 3, subject to special provisions. Computation of turnover for the current-year exemption and the preceding-year turnover test excludes specified categories: exports except to specified neighbouring countries, deemed exports to specified zones or under specified notifications, clearances bearing another's brand name, specified intermediate goods used within the factory, certain internal plastic strip clearances, trading goods (current-year), and specified job-work removals (preceding-year). Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=256