TaxTMI 
TaxTMI 
SSI exemption, with effect from 1/4/2003 for units not availing CENVAT credit
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....om so much of the aggregate of, - (i) the duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (herein after referred to as the First Schedule); and (ii) the special duty of excise specified thereon in the Second Schedule to the said Central Excise Tariff Act, 1985 (herein after referred to as the Second Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table: Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under notification No. 39/2001-Central Excise, dated the 31st July, 2001, published in the Gazette of India vide number G.S.R. 565 (E), dated the 31st July, 2001, in the same financial year. Provided further that exemption contained in this notification shall not apply to goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon. Table S. No Value of clearances Rate of duty (1) (2) (3) 1. First clearances up to an aggregate value not exceeding ^5one hundred and fifty lakh rupees made on or aft....
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....s bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4 ] (iv) the manufacturer also does not utilise the credit of duty on capital goods under rule 3 or rule 11 of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed ^6one hundred and fifty lakh rupees, as calculated in the manner specified in the said Table; ^35[ *** ] (v) where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each factory; (vi) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer; (vii) the aggregate value of clearances of all excisable ....
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....y of Finance (Department of Revenue) No.108/95- Central Excise, dated the 28th August, 1995, vide number GSR. 602 (E), dated the 28th August, 1995. (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4; (c) clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; ^ [9](d) omitted (e) clearances, which are exempt from the whole of the excise duty leviable thereon under notifications No. 214/86-Central Excise, dated the 25th March, 1986 (G.S.R.547(E), dated the 25th March, 1986), or No. 83/94-Central Excise, dated the 11th April, 1994 (G.S.R. 375(E), dated the 11th April, 1994), or No. 84/94-Central Excise, dated the 11th April, 1994 (G.S.R. 376 (E), dated the 11th April, 1994). 4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases: - ....
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....l be restricted to rupees ten lakhs during the month of March of the financial year 2005-06 ^11[4B Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods specified in clause (e) of paragraph 4, contained in this notification, shall be restricted to rupees ninety lakhs for the remaining part of the financial year 2008-09.] ^26[4C. Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods bearing a brand name or sold under a brand name and having a retail price (RSP) of Rs. 1000 and above, falling under Chapters 61, 62, 63 (except laminated jute bags falling under 6305, 6309 00 00, 6310), shall be restricted to rupees twelve lakh fifty thousand for the remaining part of the financial year 2015-16. ] 5. This notification shall come into force on the 1st day of April, 2003. Explanation.- For the purposes of this notification,- (A) "brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose ....
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....the area comprised in a village as defined in the land revenue records, excluding- (i) the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or (ii) any area that may be notified as an urban area by the Central Government or a State Government. ^15[(I) In respect of goods falling under chapter 61, 62 or 63 of the First Schedule, the expression "manufacturer" shall include a person who is liable to pay the duty of excise leviable on such goods under sub-rule (1A) of rule 4 of the Central Excise Rules, 2002.] (J) "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration of such sale; ^37[ANNEXURE Description of excisable goods falling under the Chapter, heading, sub-heading or tariff items of the Fourth Schedule to the Central Excise A....
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....ted vide notification no. 8/2008 CE dated 1/3/2008, w.e.f. 1-4-2008, before omission this entry was read as: "(d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene." 9. In paragraph 3A, sub-paragraph (d) and the entries relating thereto has been omitted vide notification no. 8/2008 CE dated 1/3/2008, w.e.f. 1-4-2008, before omission this entry was read as: "(d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene." 10. In the ANNEXURE, for S. No. (xxiv) and the entries relating thereto has been amended vide notification no. 8/2008 CE dated 1/3/2008, w.e.f. 1-4-2008. Before amendment this entry was read as: "(xxiv) all goods falling under Chapter 39 (other than strips of plastics intended for weaving of fabrics or sacks, polyurethane foam and articles of polyurethane foam, falling under Chapter 39 of the said First Schedule)" 11. Has been inserted vide Notification No. 47/2008 CE dated 1/9/....
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....Not. 08/2016 - Dated 1-3-2016 before it was read as, ^12[Provided that nothing contained in this clause shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4.] 23. Inserted vide Not. 08/2016 - Dated 1-3-2016 24. Substituted vide Not. 08/2016 - Dated 1-3-2016 before it was read as, ^20["Provided that for the purposes of availing of exemption under this notification for the financial year 2012-13, the aggregate value of clearances of articles of jewellery (other than silver jewellery) falling under Chapter heading 7113 of the First Schedule, for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, for the financial year 2011-12 shall be calculated on the basis of tariff value fixed in accordance with notification no. 09/2012-Central Excise (NT), dated the 17th March, 2012."] 25. Substituted vide Not. 08/2016 - Dated 1-3-2016 before it was read as, "For the purposes of determining the first clearances upto an aggregate value not exceeding ^7one hundred and....
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....in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4;]" 30. Substituted vide Not. 28/2016 - Dated 26-7-2016, before it was read as, " ^23[Provided that the manufacturer of the articles of jewellery other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule also does not utilise the credit on capital goods under rule 3 or rule 11 of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed six crore rupees, as calculated in the manner specified in the said Table;] " 31. Substituted vide Not. 28/2016 - Dated 26-7-2016, before it was read as, " ^24[Provided that aggregate value of clearances of all excisable goods for home consumption by a manufacturer of the articles of jewellery other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, e....
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.... under rule 3 or rule 11 of the said rules, , paid on inputs used in the manufacture of these goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed ten crore rupees : Provided further that nothing contained in this sub-paragraph shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4;]" 35. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, "^30[ Provided that the manufacturer of the articles of jewellery or parts of articles of jewellery or both other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule also does not utilise the credit on capital goods under rule 3 or rule 11 of the said rules, , paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not excee....
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....al or dental yarns and sterile surgical or dental adhesion barriers), 31 or 32 (xvi) all goods falling under Chapter 33 (except tariff item 33012937); (xvii) all goods falling under Chapter 34 or 35; (xviii) all goods falling under heading 3601, 3602, 3603 or 3604; (xix) Bengal lights falling under heading 3605; (xx) all goods falling under heading 3606; (xxi) all goods falling under heading 3703 (except photographic paper and paper board); (xxii) all goods falling under heading 3704, 3705, 3706 or 3707; (xxiii) all goods falling under Chapter 38; ^[10](xxiv) all goods falling under Chapter 39 (other than polyurethane foam and articles of polyurethane foam) of the said First Schedule;". (xxv) all goods falling under Chapter 40, 41, 42, 43, 44, 45, 46, 47, 48 or 49; ^17[(xxvi) all goods falling under- (a) Chapter 57, 61, 62, 63, 64, 65, 66, 67 or 68; (b) Headings 5805, 5807; (c) Tariff item 5601 10 00] (xxvii) all goods falling under Chapter ^18[69 (excluding ceramic tiles other than those subjected to the proce....