TMI BlogBrand name with 150 lakhsX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts If a manufacturer is working for others i.e doing job work but not labelling the brand on product. Then is this clearances is not eligible to take benefit of ssi exemption means not using of brand name but working for others disqualifies to take benefit of 150 lakhs - Reply By KASTURI SETHI - The Reply = The value of job work is not to be included in threshold exemption limit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 150 lakhs. - Reply By CS SANJAY MALHOTRA - The Reply = I endorse the views of Sh. Kasturi ji Sir....... - Reply By Mahir S - The Reply = Yes sir, Clearances which are exempt from the whole of the excise duty leviable thereon under specific job work notifications are not to be included for calculation of threshold limit of ₹ 150 lalkhs, as explained above. - Reply By KASTURI SETH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I - The Reply = Sh.Varun Arora Ji, In continuation of my reply dated 8.3.16, I further clarify that value of job work will be taken into account (included) for computation of aggregate value of clearances of Rs.Four Hundred lakhs in terms of Board's circular no. Circular No. 733/49/2003-CX., dated 6-8-2003 read with Notification No.8/2003-CE as amended. The benefit of value of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob work is only for computation of clearances of ₹ 1.50 crores as an SSI Unit a nd NOT for Rs. Four Hundred Lakhs. - Reply By CS SANJAY MALHOTRA - The Reply = Respected Sh. Kasturi Sethi ji, For sake of better clarification, Clearances which are Exempted from whole of Duty of Excise under SPECIFIC JOB WORK notifications are not to be included for determing Turnover of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 400 Lacs. Specific Job Work Notifications such as 214/86-CE dt. 25/03/86 or 83/94-CE dt. 11.04.94 May be I would have missed out some provision... Would look forward for knowledge update. SSI has option for duty payment for the job worker activity done for manufacturer. Same does not fall under 214/86, hence your view point to that extent holds good. - Reply By KASTURI SETHI - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Sh.CS Sanjay Malhotra Ji, Sir, I have rechecked the language of Notification No.8/2003-CE . You are absolutely right . The value of job work under specific notifications is not to included for computing Rs.four hundred lakhs as per clause 3 A(e) of this notification. The querist is requested to follow the correct reply of Sh.CS Sanjay Malhotra, expert. - Reply By KASTURI SETHI - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = Sh.CS Sanjay Malhotra Ji, In your reply dated 10.3.16, the last line, SSI has option for duty payment for the job worker activity done for manufacturer. Same does not fall under 214/86, hence your view point to that extent holds good . has made the concept of eligibility of SSI unit clearer not only to me but also to all other visitors. Really enri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ched the knowledge.Thanks, Sir. 'That extent ' was brewing in my mind. - Reply By varun arora - The Reply = Dear Experts Thank you so much for prompt reply, But i want to clarify again if i am working for others and not labelling any brand name then in this case shall i need to pay excise duty without any exemption i.e. value based exemption. Shall it mean that This is job work and i c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an not avail ssi exemption of 150 lakhs - Reply By Mahir S - The Reply = Varun ji, Without confusing you any more, Let me tell you in simple words that you can carry out job work of as much amount as u you want, and still you can avail the SSI exemption benefit.. Cheers... - Reply By varun arora - The Reply = Ok thank you sir. - Reply By KASTURI SETHI - The Reply = Agreed with views dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.3.2016 of Sh.Mahir S, Sir. - Reply By Mahir S - The Reply = Thanks all... - Brand name with 150 lakhs - Query Started By: - varun arora Dated:- 8-3-2016 Central Excise - Got 12 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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