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TMI BlogSSI exemption scheme effective from 1.4.2001 for units not availing Cenvat creditX X X X Extracts X X X X X X X X Extracts X X X X ..... goods of the description specified in the Annexure appended to this notification (hereinafter referred to as the specified goods), from so much of the aggregate of, - 1 [Provided that nothing contained in this notification shall apply to a manufacturer who has availed the exemption under Notification No. 39/2001-CE, dated the 31st July, 2001 in the same financial year.] i. The duty of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and ii. The special duty of excise specified thereon in the Second Schedule to the said Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table:- Table SI. NO. Value of Clearances Rate of duty (1) (2) (3) 1 First clearances upto an aggregate value not exceeding one Nil hundred lakh rupees made on or after the 1st day of April in any financial year. 3 [Provided that in the financial year 2001-2002, in the period beginning with the 1st day of March, 2002 and ending on the 31st day of March, 2002, both days inclusive, the aggregate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed rupees one hundred lakhs. iii. The manufacturer also does not utilise the credit of duty on capital goods under rule 3 or rule 11 of the CENVAT Credit Rules, 2001 paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed rupees one hundred lakhs, as calculated in the manner specified in the said Table. iv. 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. i. 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. ii. The aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Table for the Financial Year 2001-2002. ] 4. The exemption contained in this notification shall not apply to specified goods bearing a brand 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 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 2000-2001 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion, then the value of excisable goods cleared from such factory alone shall be taken into account; F. "normal rate of duty" means the aggregate of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986) and the special duty of excise specified in the Second Schedule to the said Central Excise Tariff Act read with any relevant notification (other than this notification or a notification in which exemption is based on the value or quantity of clearance) issued under sub-section (1) of Section 5A of the said Central Excise Act,1944 ; G. "clearances for home consumption", wherever referred to in this notification, shall include clearances for export to Bhutan and Nepal. H. "rural area" means the area comprised in a village as defined in the land revenue records , excluding- i. the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee, or ii. any area that may be notified as an urban area by the Central Government or a State Government.' 8 [I. refund of duty paid on clearances made before the 1st day of May, 2001 on the ground that such clearances are included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except goods falling under heading Nos. 54.01; xiv. all goods falling under Chapter 55 of the First Schedule except goods falling under heading Nos. 55.05, 55.08 and shoddy yarn manufactured from used or new rags falling under heading No. 55.09 or 55.10; xv. all goods falling under Chapter 56 of the First Schedule except goods falling under heading Nos. 56.01, 56.02, 56.03, 56.04, 56.05 5 [*****]chenille yarn falling under sub-heading No. 5606.00,56.07( other than of jute), 56.08 and 56.09; xvi. all goods falling under Chapter 57 of the First Schedule; xvii. all goods falling under Chapter 58 of the First Schedule except goods falling under heading Nos. 58.03, 58.06, 58.07, 58.08, uncut grey (unprocessed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn falling under sub-heading No.5801.21, unprocessed woven pile fabrics of cotton falling under sub-heading No.5801.21 and unprocessed woven pile fabrics of man made fibres falling under sub-heading No.5801.31, fabrics of cotton or man-made fibres falling under sub-heading No.5802.51, and unprocessed cotton terry towelling fabrics falling under sub-heading No.5802.21; xviii. all goods falling ..... 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