Excise duty exemption to small scale units - Difficulties regarding allowing relief in respect of goods leviable to specified rates of duty - Regarding

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....rding F. No. 21/01/86-TRU Dated 10-4-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject :  Excise duty exemption to small scale units - Difficulties regarding allowing relief in respect of goods leviable to specified rates of duty - Regarding. The undersigned is directed to inform you that references h....

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.... was the case even under the erstwhile small scale exemption notification. 3. As regards extent of exemption, this has to be determined as provided for in the opening paragraph of the notification. For the purpose of convenience, it is explained in the example below : - Example : A is a manufacturer of cement eligible to avail exemption under the small scale exemption notification. The norma....