Small scale exemption scheme for tread rubber and similar retreading products

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....ntral Excise Rules, 1944, the Central Government hereby exempts tread rubber, camel back, cushion compound, cushion gum, tread gum, tread packing strips, falling within 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....

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.... if the aggregate quantity of clearances of the said goods, for home consumption, - (a) by a manufacturer, from one or more factories, or (b) from any factory, by one or more manufacturers, had exceeded two hundred fifty tonnes in the preceding financial year. 3. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the f....

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....n the preceding financial year, the exemption contained in this notification shall not be applicable if the aggregate quantity of clearances of the said goods from such factory by one or more manufacturers, for home consumption, during the financial year, exceeds two hundred fifty tonnes. Explanation - For the purposes of computing the aggregate quantity of clearances under this notification, t....