TMI BlogSSI exemption effective from 1-4-2002 for units not availing CENVAT credit.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (hereinafter referred to as the specified goods), from so much of the aggregate of, - (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: 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 Sl 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 1st day of April in any financial year. Nil 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 spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arances 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 this exemption in terms of paragraph 4 ; (c) 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; (d) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene: Provided that the clearances for home consumption of goods falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries 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" means a brand name or a 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 as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person; (B) where the specified goods manufactured by a manufacturer bear a brand name or trade name, whether registered or not, of another manufacturer or trader, such specified 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (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 roller bearings falling under Chapter 84 of the First Schedule, made before the 6th day of September, 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 :] ANNEXURE All goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following , namely:- (i) all goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon; (ii) all goods falling under heading No. 09.02; (iii) all goods falling under heading No. 21.06 and sub-heading Nos. 2101.10 and 2101.20; (iv) all goods falling under Chapter 24 of the First Schedule (other than unbranded chewing tobacco, preparations containing chewing tobacco and tobacco extracts and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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) blankets of wool falling under Chapter 63 of the First Schedule; (xxi) aluminium circles, whether or not trimmed, falling under Chapter 76 of the First Schedule; (xxii) (A) All goods falling under - (a) heading No. 74.03, excluding the following goods falling under sub-heading No. 7403.21,namely:- (i) cast brass bars/rods of a length not exceeding three feet; (ii)cast brass bars/rods of a length not exceeding ten feet used in the factory of production for making wires falling under sub-heading No. 7408.29; (iii)copper flats of a weight not exceeding two kilograms used for making copper strips falling under heading No. 74.09; (iv)brass billets weighing upto five kilograms; (b) heading No. 74.09 (excluding copper strips produced from copper flats of a weight not exceeding two kilograms); (c) sub-heading Nos. 7407.11, 7407.12, 7408.11, 7408 ..... 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