Exemption to small scale unit

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..... f the Government of India in the Ministry of Finance (Department of Revenue) No. 175/86-Central Excises, dated the 1st March, 1986, namely :— In the said notification,— (i) In paragraph 1, for the clauses (a), (b) and (c) the following clauses shall be substituted, namely :— "(a) In the case of first clearances of the specified goods upto an aggregate value not exceeding rupees thirty lakhs — .....

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..... cified goods of an aggregate value not exceeding rupees sixty lakhs) immediately following the said clearances of the value specified in clause (a) from so much of the duty of excise leviable thereon which is specified in the said Schedule [read with any relevant notification issued under sub-rule (1) of rule 8 of the said Rules] as is equivalent to an amount calculated at the rate of 10% ad valor .....

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