TMI BlogSeeks to supercede SSI exemption notification No. 9/2002-CE, dated 01.03.2002 and prescribe SSI exemption, with effect from 01.04.2003 for units availing CENVAT creditX X X X Extracts X X X X X X X X Extracts X X X X ..... reby exempts clearances, specified in column (2) of the Table below (hereinafter referred to as the said Table), for home consumption of excisable goods of the description specified in the Annexure appended to this notification (hereinafter referred to as 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) (herein after referred to as the First Schedule) or the Second Schedule to the said Central Excise Tariff Act (herein after referred to as the Second Schedule), 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 31 st July, 2001, in the same financial year. Table S. No. Value of Clearances Rate of duty (1) (2) (3) 1. First clearances up to an aggregate value no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year under notification No. 8/2003-Central Excise, dated the 1st March, 2003, opts to avail of this exemption after making clearances having an aggregate value of rupees twenty lakhs. He is entitled under this notification to additional clearances of an aggregate value of rupees eighty lakhs at the concessional rate of sixty per cent. of normal duty . (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; (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. 1 [3. For the purposes of determining the first clearances upto an agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .] 2 [(e) clearances, which are exempt from the whole of the excise duty leviable thereon under notifications No. 214/86-Central Excise, dated the 25th March, 1986 (G.S.R.547(E), dated the 25th March, 1986), or No. 83/94-Central Excise, dated the 11th April, 1994 (G.S.R. 375(E), dated the 11th April, 1994), or No. 84/94-Central Excise, dated the 11th April, 1994 (G.S.R. 376 (E), dated the 11th April, 1994).] 4. The exemption contained in this notification shall not apply to the specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases, namely:- (a) where 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: Provided that manufacturers, whose aggregate value of clearances for home consumption of such specified goods for use as original equipment does not exceed rupees one hundred lakhs in the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both, belonging to the said manufacturer and fired in such kiln shall be taken into account ; (E) where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account ; (F) "normal rate of duty" means,- (i) in the case of goods leviable to duty under the said First Schedule, at the rate specified for such goods in that Schedule read with any relevant notification (other 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; (ii) in the case of goods leviable to duty under the said Second Schedule, at the rate specified for such goods in that Schedule read with any relevant notification (other 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll goods falling under Chapter 55 of the said First Schedule; (xiv) all goods falling under Chapter 56 of the said First Schedule;] (xv) all goods falling under Chapter 57 of the said First Schedule; 4 [(xvi) all goods falling under Chapter 58 of the said First Schedule; (xvii) all goods falling under Chapter 59 of the said First Schedule; (xviii) all goods falling under Chapter 60 of the said First Schedule; (xix) all goods falling under Chapters 61 and 62 of the said First Schedule;] (xx) all goods falling under Chapter 63 of the said First Schedule; 5 [OMITTED - (xx-i) terry towels, falling under Chapter 63 of the said First Schedule; ] (xxi) ceramic tiles falling under Chapter 69 of the said First Schedule; (xxii) stainless steel patties/pattas falling under Chapter 72 of the said First Schedule; (xxiii) aluminium circles, whether or not trimmed, falling under Chapter 76 of the said First Schedule; (xxiv) (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 ..... 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