Showing of progressive totals in respect of SSI Units - Instructions regarding - Central Excise - 28/88-CX.6

Showing of progressive totals in respect of SSI Units - Instructions regarding Circular No. 28/88-CX.6 Dated 7-4-1988 [From F. No. 218/48/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Showing of progressive totals in respect of SSI Units - Instructions regarding. The doubts have been raised as to whether Board's instructions F. No. 213/13/86-CX.6 (Circular No. 22/86-CX.6), dated 27-6-1986 apply to licenced SSI Units also or not. 2. The matter has been examined by the Board. Instructions, dated 27-6-1986 clearly state that the same relate to only those SSI Units which are availing of any exemption based on value/quantity of clearances and which are exempted from licencing control. Consequently the Instructions F. No. 218/48/87-CX.6, (Circular No. 7/88-CX.6), dated 1-2-1988 which reiterate instructions, dated 27-6-1986 would also relate to only those SSI Units which are exempted from licencing control. It is also clarified the Board's instructions. F. No. 202/2/83-CX.6, (Circular No. 22/84-CX.6), dated 29-5-1984 apply to licenced SSI Units availing of exemption based on value/quantity of clearances in a financial year.