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    <title>Clarification on ER-3 and SSI Exemption</title>
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    <description>An assessee qualifying as a Small Scale Industry may use the facility of quarterly payment of excise duty and filing of quarterly returns for the whole financial year even if duty is paid at the full rate; this entitlement applies despite not availing SSI exemption and requires disclosure of the applicable duty treatment and any relevant non tariff notification or clearance entries on the quarterly return.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=107489</link>
      <description>An assessee qualifying as a Small Scale Industry may use the facility of quarterly payment of excise duty and filing of quarterly returns for the whole financial year even if duty is paid at the full rate; this entitlement applies despite not availing SSI exemption and requires disclosure of the applicable duty treatment and any relevant non tariff notification or clearance entries on the quarterly return.</description>
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