Exemption to tread rubber and other similar retreading materials, from small units

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....hin Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the "said goods"), and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from any factory by one or more manufacturers, - (a)  in the case of first clearances of the said goods upto an aggregate quantity not exceeding seventy-five tonnes, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of rupees five per kilogram; (b) in the case of clearances (being clearances of the said goods of the aggregate quantity not exceeding seventy-five tonnes) immed....

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....quantity of clearances of the said goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded two hundred and fifty tonnes. 4. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer, - (a) if he files a declaration with the Assistant Collector of Central Excise that, - (i) the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial ....