Central Excise - SSI exemption under Notification No. 175/86-C.E., Endorsement of commodities on the registration certificates to SSI Units - Clarification - Regarding - Central Excise - 18/93-CX.6

Central Excise - SSI exemption under Notification No. 175/86-C.E., Endorsement of commodities on the registration certificates to SSI Units - Clarification - Regarding Circular No. 18/93-CX.6 Dated 24-12-1993 [From F. No. 213/31/93-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - SSI exemption under Notification No. 175/86-C.E., Endorsement of commodities on the registration certificates to SSI Units - Clarification - Regarding . Refer Notification No. 175/86-C.E., dated 1-3-1986 and Notification No. 1/93-C.E., dated 28th February, 1993 regarding exemption scheme for small scale units. 2. Representations have been received relating to entitlement of SSI exemption of the products manufactured by SSI Units but not endorsed in the Registration Certificate though the unit is registered as a SSI Unit and fulfils the conditions of the Notification as laid down. 3. The matter has been examined. Keeping in view the legal as well as the factual aspect it is being clarified (in supersession of previous instructions) that once a factory is registered with the Director of Industries in any State or the Development Commissioner (Small Scale Industries) etc. as a small scale industry under the provisions of the Industries (Development and Regulation Act, 1951 (65 of 1951) it is not necessary for such SSI Unit to get each and every product manufactured by it endorsed in its registration certificate in order to get the SSI exemption for all the items manufactured by it. 4. Trade and field formations may be informed suitably.