Clarification on computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification No. 8/2003-CE dated 1st March 2003 in respect manufacturer or principal manufacturer of articles of jewellery or parts of articles of jewellery or both

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..... ular No. 1040/28/2016-CX F. No. 354/25/2016 - TRU (Pt.-I) Government of India Ministry of Finance (Department of Revenue) Tax Research Unit New Delhi, the 26th July, 2016 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All); Principal Chief Commissioners / Chief Commissioners of Customs Central Excise (All); All Director Gen .....

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..... ustry on issues relating to procedure and compliance relating to excise duty of articles of jewellery. The Sub-Committee has given its report on 23.06.2016, which has been accepted by the Government. 2. In the context of computation of exemption and eligibility and exemption limits and other related issues for small scale industries [SSI] exemption under Notification no. 8/2003 CE dated 1st .....

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..... facturer, irrespective of the number of job workers employed by such manufacturer or principal manufacturer or the number of premises from which his job workers operate. ii. For computation of Eligibility and Exemption limits for SSI exemption the value of articles of jewellery exported [except those exported to Bhutan] will not be counted. iii. Similarly, for computation of Eligibilit .....

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..... earances of all such manufacturers or principal manufacturers shall be clubbed together for determining the eligibility/exemption limits for the purposes of the small scale industries [SSI] excise duty exemption. Thus, if the clubbed together aggregate value of clearances of all such manufacturers or principal manufacturers during the preceding year is more than ₹ 15 crore then none of such .....

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