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TMI BlogEffective rates of duty for small scale manufacturers of tread rubberX X X X Extracts X X X X X X X X Extracts X X X X ..... withing Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the said goods), and cleared for home consumption on or after the 1st day of April in any financial year, by a manufacturer from one or more factories, or from any factory by one or more manufacturers, - (a) in the case of first clearances of the said goods up to an aggregate quantity not exceeding seventy five tonnes, from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of Rs. 6.00 per kilogram; (b) in the case of clearances (being clearances of the said goods of the aggregate quantity not exceeding seventy five tonnes) immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances of the said goods from any factory by or on behalf of one or more manufacturers, for home consumption, during the preceding financial year, had exceeded two hundred and fifty tonnes. 4. Where a manufacturer has not cleared the said goods in the preceding financial year, or has cleared the said goods for the first time on or after the 1st day of August in the preceding financial year, the exemption contained in this notification shall be applicable to such manufacturer, - (a) if he files a declaration with the Assistant Collector of Central Excise that, - (i) the aggregate value of clearances of all excisable goods by him or on his behalf, for home consumption, from one or more factories, during the financial year is not lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bearing a brand name or trade name (registered or not) of another person. Explanation I. - For the purposes of this notification, the expression "value" means either the value as determined in accordance with the provisions of section 4 of the said Act, or, as the case may be, according to the tariff value fixed or altered under section 3 of the Said Act. Explanation II. - For the purposes of computing the aggregate value of clearances under this notification the clearances of any excisable goods, which are chargeable to nil rate of duty or, which are exempted from the whole of the duty of excise leviable thereon by any other notification, (not being a notifica tion where exemption from the whole of the duty of excise leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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