https://www.taxtmi.com/circulars?id=54662 Computation of SSI exemption for manufacturers or principal manufacturers of articles of jewellery is to be done individually irrespective of job workers or premises. Exported articles (except to Bhutan) and traded articles on which duty has been paid are excluded. For customer-supplied materials, only value addition (additional materials and labour/making charges) counts. Multiple manufacturers at the same premises may obtain separate registrations but their clearances are to be clubbed to determine SSI eligibility; clubbed aggregates exceeding prescribed limits negate SSI exemption and trigger duty liability. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 27 Jul 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54662 Computation of SSI exemption for manufacturers or principal manufacturers of articles of jewellery is to be done individually irrespective of job workers or premises. Exported articles (except to Bhutan) and traded articles on which duty has been paid are excluded. For customer-supplied materials, only value addition (additional materials and labour/making charges) counts. Multiple manufacturers at the same premises may obtain separate registrations but their clearances are to be clubbed to determine SSI eligibility; clubbed aggregates exceeding prescribed limits negate SSI exemption and trigger duty liability. Circulars Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54662