Computation of aggregate value of clearances for calculating the eligibility limit for availing Small Scale Industries Exemption Scheme for the financial year 2003-04

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....me for the financial year 2003-04 I am directed to state that doubts have arisen in field formations regarding determination of the aggregate value of clearances of all excisable goods for home consumption in the preceding financial year 2002-2003 to decide the eligibility for availing the benefit of excise duty exemption under Notification No.8/2003-Central Excise, and Notification No.9/2003-Cen....

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....r SSI Exemption w.e.f. 1.4.2003. Further, for bringing into effect this change, the notifications No.8/2003-Central Excise and No.9/2003-Central Excise dated 1.3.2003 have been issued and these notifications have been made effective from 1.4.2003. Your attention is also invited to JS(TRU) D.O.F.No.334/1/2003-TRU, dated 28th February, 2003 wherein para 8.2 of the letter states that the value of exe....