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TMI BlogSSI exemption, with effect from 1/4/2003 for units not availing CENVAT creditX X X X Extracts X X X X X X X X Extracts X X X X ..... of, - (i) the duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (herein after referred to as the First Schedule); and (ii) the special duty of excise specified thereon in the Second Schedule to the said Central Excise Tariff Act, 1985 (herein after referred to as the Second Schedule), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table: Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under notification No. 39/2001-Central Excise, dated the 31st July, 2001, published in the Gazette of India vide number G.S.R. 565 (E), dated the 31st July, 2001, in the same financial year. Provided further that exemption contained in this notification shall not apply to goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon. Table S. No Value of clearances Rate of duty (1) (2) (3) 1. First clearances up to an aggregate value not exceeding 5one hundred and fifty lakh rupees made on or after the 1st day of April in any financial year. Nil 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner specified in the said Table; 35[ *** ] (v) where a manufacturer clears the specified goods from one or more factories, the exemption in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each factory; (vi) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer; (vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees four hundred lakhs in the preceding financial year. 36[ *** ] 3.32[ For the purposes of determining the first clearances upto an aggregate value not exceeding one hundred and fifty lakh rupees made against serial number 1 or upto an aggregate value not exceeding ten crore rupees made against serial number 3, of the said Table, as the case may be, on or after the 1st day of April in any financial year, the following clearances sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name or trade name, whether registered or not, of another person, except in the following cases: - (a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001: Provided that manufacturers, whose aggregate value of clearances of the specified goods for use as original equipment does not exceed rupees one hundred lakhs in the financial year 2002-2003 as calculated in the manner specified in paragraph 1, may submit a declaration regarding such use instead of following the procedure laid down in the said Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; (b) where the specified goods bear a brand name or trade name of- (i) the Khadi and Village Industries Commission; or (ii) a State Khadi and Village Industry Board; or (iii) the National Small Industries Corporation; or (iv) a State Small Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified goods shall not, merely by reason of that fact, be deemed to have been manufactured by such other manufacturer or trader; (C) "value" means,- (i) in respect of specified goods which have been notified under section 4A of the Central Excise Act, the value as determined in accordance with the provisions of that section, and (ii) in respect of specified goods other than those referred to in sub clause (i), the value as determined in accordance with the provisions of section 4 of the Central Excise Act, or the tariff value fixed under section 3 of the said Act; (D) in the determination of the value of clearances of Chinaware or Porcelainware or both, where a manufacturer gets Chinaware or Porcelainware or both fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Government or a State Government or by the Khadi and Village Industries Commission, the value of the Chinaware or Porcelainware or both, belonging to the said manufacturer and fired in such kiln shall be taken into account; (E) where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured tobacco and manufactured tobacco substitutes falling under 2403 9990, other than those bearing a brand name (v) All goods falling under Chapter 27.] ************************ Notes:- 1. Clause (d) has been inserted vide notification no. 45/2006 CE dated 20-11-2006 2. Entry no. xv has been substituted vide notification no. 48/2006 before substitution it was read as - all goods falling under Chapter 25, 26, 27, 28, 29, 30, 31 or 32 3. Entry no xxxvii has been substituted vide notification no. 48/2006 before substitution it was read as - all goods falling under headings 7410, 7411, 7412, 7413, 7414, 7415, 7416, 7417, 7418 or 7419 (except copper circles, whether or not trimmed 4. With effect from 1-4-2006 till 31-7-2006 and 10-8-2006 to 31-12-2006 this entry was read as "all goods falling under Chapter 84"- Notification No. 8/2006 dated 1/3/2006, 27/2006 dated 30/3/2006 and 39/2006 dated 1/8/2006 5. In column (2), against S.No.1 for the words "one hundred lakh rupees", the words "one hundred and fifty lakh rupees" has been substituted; vide Notification No. 8/2007 dated 1/3/2007) This notification shall come into force on the 1st day of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication shall apply only where such plastic containers or plastic bottles are meant for use as packing materials by the person whose brand name such goods bear.]" 12. Provision inserted in paragraph 2, in clause (iii) vide notification no. 2/2009 CE dated 11-2-2009 13. Substituted in paragraph 4, in clause (e), vide notification no. 2/2009 CE dated 11-2-2009, before it was read as: "PP caps, crown corks, metal labels", Further substituted vide notification no. 9/2009 CE dated 7-7-2009 before it was read as, ""PP caps, crown corks, metal labels, plastic bags". Further substituted vide notification no. 4/2010 CE dated 27/2/2010, before it was read as, "PP caps, crown corks, metal labels, plastic bags, printed laminated rolls" PP caps, crown corks, metal labels, plastic bags, printed laminated rolls 14. Inserted vide notification no. 4/2010 CE dated 27/2/2010 15. Substituted vide notification no. 8/2011 CE dated 1-3-2011, before it was read as, "(I) for the purpose of goods falling under Chapter 61 or 62 of the said First Schedule, the expression "manufacturer" shall include a person who is liable to pay the duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . First clearances of the articles of jewellery for home consumption, other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule upto an aggregate value not exceeding six crore rupees made on or after the 1st day of April in any financial year, from the whole of the duty of excise specified thereon in the First Schedule : Provided that during the period starting from 1st March, 2016 and ending on 31st March, 2016, the exemption shall apply to the first clearances of the articles of jewellery for home consumption, other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule up to an aggregate value not exceeding fifty lakh rupees. Nil 29. Substituted vide Not. 28/2016 - Dated 26-7-2016, before it was read as, "22[Provided that the manufacturer of the articles of jewellery other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces shall not be taken into account, namely:-] " 33. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, 28[3. First clearances of the articles of jewellery or parts of articles of jewellery or both for home consumption, other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule upto an aggregate value not exceeding ten crore rupees made on or after the 1st day of April in any financial year, from the whole of the duty of excise specified thereon in the First Schedule : Provided that during the period starting from 1st March, 2016 and ending on 31st March, 2016, the exemption shall apply to the first clearances of the articles of jewellery or parts of articles of jewellery or both for home consumption, other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule , up to an aggregate value not exceeding eighty five lakh rupees. Nil] 34. Omitted vide Not. 14/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng financial year; ]" 37. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, "ANNEXURE Description of excisable goods falling under Chapter, heading, sub-heading or tariff items of the First Schedule to the Central Excise Tariff Act, 1985, namely:- (i) all goods falling under Chapter 2, 3, 4 and 5; (ii) all goods falling under Chapter 7 or 8; (iii) all goods falling under Chapter 9 to 20 (except heading 0902); (iv) all goods falling under sub-heading 16[2101]; (v) all goods falling under heading 2102, 2103 or 2104; (vi) all goods falling under tariff item 21050000; (vii) all goods falling under heading 2106 (except tariff item 21069020); (viii) all goods falling under heading 2201 or 2202; (ix) all goods falling under tariff item 22072000; (x) all goods falling under heading 2209; (xi) Tobacco, used for smoking through 'hookah' or 'chilam', commonly known as 'hookah' tobacco or 'gudaku' falling under tariff item 24031010; (xii) Other smoking tobacco falling under tariff item 24031090, other than those bearing a brand name; (xiii) Chewing tobacco, chewing tobacco prep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghing up to five kilograms; (xxxiii) all goods falling under heading 7404, 7405 or 7406; (xxxiv) all goods falling under heading 7407 (except bars and rods of refined copper and copper alloys); (xxxv) all goods falling under heading 7408 (except wire of which the maximum cross-sectional dimension exceeds 6 mm and ); (xxxvi) copper strips produced from copper flats of a weight not exceeding two kilograms, falling under heading 7409; 3(xxxvii) all goods falling under headings 7410, 7411, 7412, tariff item 7413 00 00, headings 7415, 7418 or 7419 (except copper circles, whether or not trimmed) (xxxviii) all goods falling under Chapter 75 or 76 (except aluminium circles, whether or not trimmed); (xxxix) all goods falling under Chapters 77, 78, 79, 80, 81, 82 or 83; 4(xl) all goods falling under Chapter 84 {other than power driven pumps primarily designed for handling water which do not conform to standards specified by BIS (Bureau of Indian Standards) for such pumps; (xli) all goods falling under Chapter 85 or 86; (xlii) all goods falling under headings 8707, 8708, 8709, 8710, 8712, 8713, 8714, 8715 or 8716; (xliii) powered cycles and powered cycle rickshaw ("powered cyc ..... 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