Notification 175/86 - Date from which benefit of exemption would be available to unit which obtained SSI Registration Certificate on a date subsequent to commencement of production - Central Excise - 4/89

Notification 175/86 - Date from which benefit of exemption would be available to unit which obtained SSI Registration Certificate on a date subsequent to commencement of production Circular No. 4/89 Dated 29-8-1989 [From F. No. 208/51/88-CX.6 (TRU)] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Notification 175/86 - Date from which benefit of exemption would be available to unit which obtained SSI Registration Certificate on a date subsequent to commencement of production. Attention is invited to paragaph 4 of the Notification No. 175/86-C.E., dated 1-3-1986 which stipulates that (barring the exception to this para) exemption under the said notification shall be applicable only to such factories which are registered as small scale industry with the competent authority under the provisions of the Industries (Development Regulations) Act, 1951. In this connection, a doubt has been raised as to the date from which the benefit of the exemption would be available to a unit which has obtained the SSI Registration Certificate on a date subsequent to its commencement of production. The matter has been examined in consultation with the Ministry of Law. It is clarified that the small scale units will get the exemption under Notification No. 175/86-C.E., dated 1-3-1986 only from the date on which it gets registered as a small scale unit with the competent authority under the provisions of the Industries (Development Regulations) Act, 1951. 2. The above position may be brought to the notice of the lower field formations and trade interest may also be suitably informed. 3. This disposes of the telex C. No. IV/16/285/88-T 4, dated 10-11-1988 received from the Collector of Central Excise, Madurai.