Pigments and preparations based thereon and synthetic organic dyes and preparations based thereon

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....onferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pigments and preparations based thereon and Synthetic Organic Dyes and preparations based thereon, falling under sub-heading Nos. 3204.11, 3204.19, 3204.21 and 3204.29 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods), in respect ....

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....85-86. 2. Nothing contained in this notification shall apply if the aggregate value of clearances of all excisable goods for home consumption,— (i) by or on behalf of a manufacturer, from one or more factories, or (ii) from any factory, by or on behalf of one or more manufacturers, had exceeded rupees two and a half lakhs during the preceding financial year. 3. Where a manufacturer h....

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.... 4. Where the said goods have not been cleared from any factory in the preceding financial year, or have been cleared for the first time on or the 1st day of August in the preceding financial year, the exemption contained in this notification shall not be applicable if the aggregate value of clearances of all excisable goods from such factory by or on behalf of one or more manufacturers, for home....