Small Scale Units - New Scheme effective from 1-4-1997

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....f the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is in excess of the amount calculated at the rate specified in column (3) of the said Table against such clearances. TABLE S. No. Clearances Rate (1) (2) (3) 1. First clearances upto an aggregate value not exceeding rupees thirty lakhs made on or after 1st day of April in a financial year. Nil 2. Clearances not exceeding rupees twenty lakhs immediately following the clearances specified against S. No. 1 above. Three per cent ad valorem 3. Clearances not exceeding rupees fifty lakhs immediately following the clearances specified against S. No. 2 above. Five per cent ad....

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....lue of clearances) under any other notification or on which no excise duty is payable for any other reason ; (b) any clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 3 below; (c) any 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. Such clearances of specified goods used as inputs shall be deemed to be exempt from the whole of the duty of excise leviable thereon; (d) any 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 o....

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....rporation or the State Small Industries Development Corporation or the State Small Industries Corporation. 4. Explanation. - For the purposes of this notification, - (a) "brand name" or "trade name" shall mean a brand name or 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 of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person; (b) where the specified goods manufactured by a manufacturer bear a brand name or trade name, whether ....

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....02, 53.04, 53.05, 53.08 (other than goods falling under sub-heading No. 5308.14), 53.11 (other than woven fabrics of ramie), 54.01, 55.05, 55.08, 56.01, 56.02, 56.03, 56.04, 56.05 (other than of man-made filaments), 56.07 (other than of jute), 56.08, 56.09, 58.03, 58.06, 58.07, 58.08, 59.01, 59.05, 59.06, 59.08, 59.09, 59.10, 59.11, 63.01 (other than blankets of wool), 63.02, 63.03, 63.04, 63.05, 63.06 or 63.07 and sub-heading Nos. 5105.30, 5105.40 and 6002.10 of the said Schedule. (2) Fabrics of cotton or man-made fibres falling under sub-heading No. 5802.51 or fabrics of cotton or man-made fibres, not subjected to any process, falling under heading Nos. 60.01 or 60.02. (3) Rubber solution or vulcanizing solution; textile fabrics coa....