Exports of leather goods by SSI units - Registration not required when clearances for home consumption is well within the exemption limit

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..... [From F.No. 209/29/94-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi I am directed to refer to the representation made by Council for Leather Exports regarding difficulties faced by them while exporting the goods. 2. It has been represented that manufacturer of leather goods like Jackets/Wallets/bags et .....

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..... duty free clearances allowed to SSI Units. 4. As regards the clubbing of export clearances along with the clearances for home consumption for determining the eligibility to small scale exemption is concerned, it is seen that under Paragraph 3 of Notification No.1 /93-C.E. as amended it is clearly provided that aggregate value of clearances has to be with reference to home consumption. As such, .....

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