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TMI BlogSSI exemption effective from 1-4-2002 for units availing CENVAT credit.X X X X Extracts X X X X X X X X Extracts X X X X ..... s the specified goods), from so much of each of the duties of excise specified thereon in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or the Second Schedule to the said Central Excise Tariff Act, as the case may be, 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. Table S. No. Value of Clearances Rate of duty (1) (2) (3) 1. First clearances upto an aggregate value not exceeding one hundred lakh rupees made on or after the 1 st day of April in any financial year. Sixty per cent. of normal rate of duty 2. All clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods. Nil 2. The exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in his case shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table, and not eparately for each factory; (v) 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; (vi) 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 three hundred lakhs in the preceding financial year. 3. For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely :- (a) clearances, which are exempt from the whole of the excise duty leviable thereon (other than an exemption based on quantity or value of clearances) under any other notification or on which no excise duty is payable for any other reason ; (b) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or use as original equipment does not exceed rupees one hundred lakhs in the financial year 2001-2002, 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 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 Industries Development Corporation; or (v) a State Small Industries Corporation; (c) where the specified goods are manufactured in a factory located in a rural area. 5. This notification shall come into force on the 1st day of April, 2002. Explanation .- For the purposes of this notification, - (A) "brand name" or "trade name" mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than this notification or a notification in which exemption is based on the value or quantity of clearances) issued under sub-section (1) of section 5A of the Central Excise Act, 1944. (G) "clearances for home consumption" shall also 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. (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 leviable on such goods under sub-rule (3) of rule 4 of the Central Excise Rules, 2002. 2 [(J) refund of duty paid on clearances made before the 27th day of April, 2002 on the ground that such clearances are included in the aggregate value of clearances under Sl.No. 1 of the said Table, shall not be admissible.] 6 [(K) refund of duty paid on clearances of ball or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.00,56.07( 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 under Chapter 59 of the First Schedule except goods falling under Heading Nos. 59.01, 59.05, 59.06, 59.08, 59.09 59.10, 59.11 and textile fabrics coated or laminated with preparations of low-density polyethylene; (xix) all goods falling under Chapter 60 of the First Schedule except goods falling under sub-heading No.6002.10 and fabrics of cotton man-made fibres not subjected to any process falling under heading Nos. 60.01 or 60.02; (xx) blanke ..... 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