TMI BlogSSI exemption, with effect from 1/4/2003 for units not availing CENVAT creditX X X X Extracts X X X X X X X X Extracts X X X X ..... 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) (herein after referred to as the First Schedule); and (ii) the special duty of excise specified thereon in the Second Schedule to the said Central Excise Tariff Act, 1985 (herein after referred to as the Second Schedule), 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. Provided further that exemption contained in this notification shall not apply to goods which are chargeable to nil rate of duty or are exempt from the whole of the duty of excise leviable thereon. Table S. No Value of clearances Rate of duty (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are ineligible for the grant of this exemption in terms of paragraph 4 ] (iv) the manufacturer also does not utilise the credit of duty on capital goods under rule 3 or rule 11 of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed 6 one hundred and fifty lakh rupees, as calculated in the manner specified in the said Table; 35 [ *** ] (v) 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; (vi) 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; (vii) 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the specified goods; [9] (d) omitted (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 specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases: - (a) where the 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 of the specified goods for use as original equipment does not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under section 4A of the Central Excise Act, the value as determined in accordance with the provisions of that section, and (ii) in respect of specified goods other than those referred to in sub clause (i), the value as determined in accordance with the provisions of section 4 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke, as the case may be, and the price is the sole consideration of such sale; 37 [ANNEXURE Description of excisable goods falling under the Chapter, heading, sub-heading or tariff items of the Fourth Schedule to the Central Excise Act, 1944 , namely:- (1) (2) (i) Tobacco, used for smoking through hookah or chilam , commonly known as hookah tobacco or gudaku falling under tariff item 2403 10 10; (ii) Other smoking tobacco falling under tariff item 2403 10 90, other than those bearing a brand name; (iii) Chewing tobacco, chewing tobacco preparations and tobacco extracts and essences, falling under heading 2403, other than those bearing a brand name; (iv) Other manufactured tobacco and manufactured tobacco substitutes falling under 2403 9990, other than those bearing a brand name (v) All goods falling under Chapter 27.] ************************ Notes:- 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as: (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. 10. In the ANNEXURE, for S. No. (xxiv) and the entries relating thereto has been amended vide notification no. 8/2008 CE dated 1/3/2008, w.e.f. 1-4-2008. Before amendment this entry was read as: (xxiv) all goods falling under Chapter 39 (other than strips of plastics intended for weaving of fabrics or sacks, polyurethane foam and articles of polyurethane foam, falling under Chapter 39 of the said First Schedule) 11. Has been inserted vide Notification No. 47/2008 CE dated 1/9/2008 , it has further substituted vide Notification No . 24/2010-Central Excise, dated 29.04.2010, before this it was read as (e) Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, metal containers, HDPE woven sacks, adhesive tapes, stickers, 13 [PP caps, crown corks, metal labels, plastic bags, printed laminated rolls, plastic containers and plastic bottles. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, 12 [Provided that nothing contained in this clause shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4.] 23. Inserted vide Not. 08/2016 - Dated 1-3-2016 24. Substituted vide Not. 08/2016 - Dated 1-3-2016 before it was read as, 20 [ Provided that for the purposes of availing of exemption under this notification for the financial year 2012-13, the aggregate value of clearances of articles of jewellery (other than silver jewellery) falling under Chapter heading 7113 of the First Schedule, for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, for the financial year 2011-12 shall be calculated on the basis of tariff value fixed in accordance with notification no. 09/2012-Central Excise (NT) , dated the 17th March, 2012. ] 25. Substituted vide Not. 08/2016 - Dated 1-3-2016 before it was read as, For the purposes of determini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said Table does not exceed six crore rupees : Provided further that nothing contained in this sub-paragraph shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4;] 30. Substituted vide Not. 28/2016 - Dated 26-7-2016, before it was read as, 23 [Provided that the manufacturer of the articles of jewellery other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule also does not utilise the credit on capital goods under rule 3 or rule 11 of the said rules, paid on capital goods, for payment of duty, if any, on the aforesaid clearances, the aggregate value of first clearances of which does not exceed six crore rupees, as calculated in the manner specified in the said Table;] 31. Substituted vide Not. 28/2016 - Dated 26-7-2016, before it was read as, 24 [Provided that aggregate value of clearances of all excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 [Provided that the manufacturer of the articles of jewellery or parts of articles of jewellery or both other than articles of silver jewellery but inclusive of articles of silver jewellery studded with diamond, ruby, emerald or sapphire, falling under chapter heading 7113 of the First Schedule shall not avail the credit of duty on inputs under rule 3 or rule 11 of the said rules , , paid on inputs used in the manufacture of these goods cleared for home consumption, the aggregate value of first clearances of which, as calculated in the manner specified in the said Table does not exceed ten crore rupees : Provided further that nothing contained in this sub-paragraph shall apply to the inputs used in the manufacture of specified goods bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4;] 35. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, 30 [ Provided that the manufacturer of the articles of jewellery or parts of articles of jewellery or both other than articles of silver jewellery but inclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1090, other than those bearing a brand name; (xiii) Chewing tobacco, chewing tobacco preparations and tobacco extracts and essences, falling under heading 2403, other than those bearing a brand name; (xiv) Other manufactured tobacco and manufactured tobacco substitutes falling under 24039990, other than those bearing a brand name 2 (xv) all goods falling under Chapters 25, 26, 27, 28, 29, 30 (except sterile absorbable surgical or dental yarns and sterile surgical or dental adhesion barriers), 31 or 32 (xvi) all goods falling under Chapter 33 (except tariff item 33012937); (xvii) all goods falling under Chapter 34 or 35; (xviii) all goods falling under heading 3601, 3602, 3603 or 3604; (xix) Bengal lights falling under heading 3605; (xx) all goods falling under heading 3606; (xxi) all goods falling under heading 3703 (except photographic paper and paper board); (xxii) all goods falling under heading 3704, 3705, 3706 or 3707; (xxiii) all goods falling under Chapter 38; [10] (xxiv) all goods falling under Chapter 39 (other than polyurethane foam and articles of polyurethane foam) of the said First Schedule; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not conform to standards specified by BIS (Bureau of Indian Standards) for such pumps; (xli) all goods falling under Chapter 85 or 86; (xlii) all goods falling under headings 8707, 8708, 8709, 8710, 8712, 8713, 8714, 8715 or 8716; (xliii) powered cycles and powered cycle rickshaw ( powered cycle or powered rickshaw means a mechanically propelled cycle or, as the case may be, mechanically propelled cycle rickshaw, which may also be peddled, if any necessity arises for so doing) falling under heading 8711; (xliv) all goods falling under Chapters 88, 89 or 90; (xlv) watches of retail sale price not exceeding ₹ 500 per piece and parts thereof, falling under heading 9101 or 9102; (xlvi) all goods falling under headings 9103, 9104, 9105, 9106, 9107, 9108, 9109, 9110, 9111, 9112, 9113 or 9114; (xlvii) all goods falling under Chapters 92; (xlviii) all goods falling under headings 9301 or 9305; (xlix) parts falling under heading 9306 or 9307; (l) air guns, air rifles and air pistols which are exempt from the provisions of the Arms Act, 1959 (54 of 1959), falling under tariff item 93040000; (li) all goods falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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