09 Ssi PDF

© DG Education (P) Ltd [CX : SSI Notification]
SSI NOTIFICATION – 8/2003:

SSI EXEMPTION: BASIC CONDITIONS
1. What are the provisions regarding general exemption to SSI units?

(May 2007 5 Marks)
Small Scale Unit is entitled to benefits of 8/2003 which provides full exemption from normal rate of duty. E/N 8/2003 provides full
exemption to aggregate value of clearances of specified goods upto Rs 150 lakhs subject to the basic condition that input credit shall
not be availed in respect of inputs (and inputs service) used in manufacture of these clearances.
While calculating the ‘value of clearances’ of 150 lakhs, the value of following clearances shall be excluded:
i) Clearances, which are exempt from the whole of the excise duty leviable thereon under any other notification or on which no
excise duty is payable for any other reason;
ii) Clearances bearing the brand name or trade name of another person except the followings:
a) Clearances of goods intended to be used as original equipment of machinery or equipment or appliance by the brand/trade
name owner.
b) Clearances of goods in nature of PACKING MATERIAL
c) Clearances of Account books, Registers, Writing pads and File folders
d) Clearances of goods bearing brand name or trade name of either KVIC or SKVIB or NSIC or SSIDBI or SSIC;
e) Clearances of goods manufactured in a factory located in a rural area.
iii) Clearances of specified intermediated goods for use within the factory;
On all the aforesaid clearances, SSI unit shall pay duty at the normal rate.
2. A SSI manufacturer may like to pay full duty even when he is eligible for SSI exemption.
(i) Can he do so ?
(ii) Why he would like to pay full duty?
(iii) What is the duty payable?
[CS Final, Dec 2008]
(i) SSI exemption is optional – so he can ignore 8/2003 and can pay full ED. [For that purpose, it shall be required to give intimation
to AC/DC, alongwith a copy to SCE).
(ii) He would like to pay full duty if his customer wants to avail cenvat credit and if duty paid on his inputs is quite substantial. As a
result, the effective cost of the buyer will be reduced.
(iii) Duty payable shall be the “normal rate of duty”. Normal rate of duty means the rate of duty which is otherwise payable by a Non-
SSI unit.(it is duty rate as mentioned in CETA, 1985 but after applying any other exemption)
3. Write a brief note on the following with reference to Notification Nos 8/2003 relating to Small Scale Units:
(i) Determination of “value” for the purposes of the said notifications;
(ii) Availability of Cenvat credit on capital goods under the said notifications;
(iii) Treatment in respect of “Clearances exempt under any other notification”.
(1+2+3 = 6 Marks)
Notification No. 8/2003 provides exemption to Small Scale units. Based upon this notification, answers to given issues are as follows:
i) Determination of Value for purposes of 8/2003: E/N 8/2003 exempts aggregate value of clearances of final product upto Rs 150
lakhs during a particular financial year. The value for the purposes of this notification has been defined to mean “assessable
value” as determine in terms of Sec 4(1), Sec 4A or Sec 3(2), as the case may be.
ii) Availability of Cenvat credit on capital goods under E/N 8/2003: SSI unit who is opting for N/N 8/2003 can avail cenvat credit
on capital goods used in manufacture of exempted clearances of Rs 150 lakhs but such credit can’t be utilized till the value of its
clearances crosses the limit of exempted clearances of Rs 150 lakhs.
* Student shall remember that CCR, 2004 allows 100% credit to ‘Eligible SSI Unit’ in the year of receipt itself. [All other units are
allowed credit on capital goods in 2 installments]
iii) Treatment in respect of “Clearances of excisable goods without payment of duty” as specified in E/N 8/2003: E/N 8/2003
provides that so far as computation of exempted aggregate value of clearances of Rs 150 lakhs is concerned, the value of
clearances affected without payment of duty shall not be taken into account.
However, while computing the limit of 400 lakhs, i.e., “aggregate value of clearances” affected in the preceding financial year,
the value of clearances affected without payment of duty shall also be considered. But following non-dutiable clearances shalln’t
be considered:
i) Clearances affected availing the Job-Work E/N (i.e., E/N 214/86, 83/94 or 84/94)
ii) Clearances to SEZ Unit;
iii) Clearances to 100% EoU / EHTP Unit / STP Unit;

iv) Clearances to United Nation or an International Organization for their official use or for projects funded by them

4. Briefly explain whether the following units are eligible for the benefits under Notification No. 8/2003 during the financial year
2013-14 as small scale industry:
(i) ABC Ltd. had registered a turnover for the purposes of the above notification of Rs. 4.2 crores in the financial year 2012-13.
Due to recession in the industry they anticipate a fall in turnover of 20% in 2013-14, when compared to the year 2007-08.
(ii) XYZ has started its manufacturing operations in the year 2013-14 with an investment of Rs. 4.5 crores in plant and machinery
and hope to achieve a sales turnover of Rs. 3 cr. in 2013-14.
(2 Marks each)
The benefit granted by Notification 8/2003 is available subject to fulfillment of condition that the “aggregate value of clearances” in
the preceding financial year shall not exceed Rs 400 lakhs. Based upon these, answer to the situations posed before us are as follows:
i) The aggregate value of clearances in the preceding financial year, i.e. FY 2012-13, exceeded Rs 400 lakhs and therefore, the
abovementioned condition remains unfulfilled. Accordingly, benefits of said notifications can’t be claimed by the ABC Ltd. So far
as ‘value of clearances’ in current year is concerned, it doesn’t affect eligibility for notification in the current year.
ii) The FY 2013-14 being the first year of operation of XYZ Ltd., the abovementioned condition automatically stands fulfilled.
Accordingly, benefits of said notifications available to XYZ Ltd. So far as investment in plant and machinery is concerned, it
doesn’t affect eligibility for notification in the current year.
Tutorial Note: While answering the above question, it has been assumed that “turnover” word has been loosely used in place of “value of
clearances”.
5. M/s RPL has three units situated in Bangalore, Delhi and Pune. The total clearances from all these three Small Scale units of
excisable foods was Rs. 450 lakhs during the financial year, 2013-14. However, the value of individual clearances of excisable goods
from each of the said units was:
Bangalore unit Rs. 150 lakhs; Delhi Unit Rs. 200 lakhs; and Pune Unit Rs. 100 lakhs. Discuss briefly with reference to the
Notifications governing small scale industrial undertakings under the Central Excise Act, 1944 whether the benefit of exemption
would be available to M/s RPL for the financial year, 2014-2015.
(5 Marks)
While computing the aggregate value of clearances for home consumption for the purposes of determining the eligibility of a
manufacturer to avail Exemption Notification 8/2003, value of clearances effected by the said manufacturer from all of his factories
shall be considered (condition (vii) of N/N 8/2003). Thus, clearances of individual factories shall be clubbed and if the ‘value of
clearances’ so aggregated (clubbed) is found to be in excess of 400 lakhs in the immediately preceding financial year, then such
manufacturing unit can’t avail the benefit of said notification.
As in the given problem, the aggregate value of clearances is exceeding the specified limit of 400 lakhs, M/s RPL is not entitled to
avail full exemption facility extended by Exemption Notification No. 8/2003.
6. Your advice is sought as a consultant by the manufacturer of excisable goods in the following cases. You are required to indicate
your decision / advice in the context of Central Excise Laws.
(i) One partnership firm manufactured goods in a factory for a part of the year and another unrelated partnership firm
manufactured goods in the same factory for the remaining part of the year. The Central Excise authorities want to club the
turnover to decide the eligibility of SSI exemption.
(ii) An SSI unit is availing exemption under notification No. 8/2003 (without availing cenvat credit on inputs), but the SSI unit
wants to avail cenvat credit on capital goods. The Central Excise officer has allowed it.
(5 Marks each)
Our advice relating to each of the aforesaid situation has been stated below:
(i) CLUBBING OF TURNOVER (VALUE OF CLEARANCES)
SSI notifications provide for clubbing of ‘value of clearances’ of one or more manufacturers affected from a single factory and
thereafter, applying the said notification thereupon. Clubbing shall be done irrespective of whether the two manufacturers are
related or not. Thus, Central Excise Authorities are right regarding clubbing of ‘value of clearances’ of two partnership firms.
(ii) AVAILMENT OF CENVAT CREDIT ON CAPITAL GOODS
SSI notification provides certain conditions on availment of this notification. In relation to inputs, it provides that cenvat credit
shall not be availed on inputs. But in relation to capital goods, it does not bar the availment, rather it puts restriction only on
utilization. Thus, the allowance of Cenvat credit on capital goods cleared under benefit of these notifications is in accordance
with law.
Tutorial Note: As per Cenvat Credit Rules, 2004, an eligible SSI shall be allowed 100% credit on capital goods at time of receipt in factory
(instead of 2 installments of 50% and 50% as is available to other assesses). [IIIrd Proviso to Rule 4(2)]
7. If a manufacturer manufactures various products, can he avail cenvat credit on some products and exemption under Notification
No. 8/2003 on some other products?
(Nov 2008 2 Marks)
E/N 8/2003 is optional by nature. Even notification itself provides that assessee has option not to avail the exemption and instead pay
normal rate of duty on such goods.
The issue for consideration is whether this option shall be exercised on uniform basis or this can be exercised on global basis.
Exemption notification is silent on this aspect. But Hon’ble SC in case of RAMESH FOODS PRODUCTS – 2004- SC has considered
this and held that exemption, if availed, shall be availed on uniform basis and availment of cenvat credit on some products and
exemption on some other products is not permissible.
8. M/s Khusbhu, a SSI unit, can avail full benefit of exemption from payment of duty upto turnover of Rs 150 lakhs. You are required
to answer the following:
i) To get the exemption benefit, the turnover of what will be taken?
ii) What will happen if M/s Khsusbu has more than one factory?
iii) M/s Khusbhu cleared goods of Rs 90 lakhs upto 15th August, 2013. Subsequently, they cleared goods and issued invoice of Rs
100 lakhs. Can they claim exemption of balance amount of Rs 60 lakhs as a part of invoice?
[CWA Final, June 2009]
i) To get the exemption benefit, clearances for home consumption (i.e., domestic sales) shall be considered. Export clearances shall
not be considered. The computation of domestic clearances shall be done in the manner specified in the 8/2003 (i.e., excluding
non-dutiable clearances, goods bearing brand name of other, captively consumed goods)
ii) If M/s Khusbu has more than one factory, then exemption shall apply to aggregate value of clearances from all the factories.
iii) Yes, the exemption can be claimed on part of the value of the goods covered in invoice. It shall show excise duty on value of Rs
60 lakhs as Nil and excise duty @ 12.36% on balance value of Rs 40 lakhs.
CLEARANCES WHICH ARE ALREADY NON-DUTIABLE
9. M/s. A Ltd. was manufacturer of two products 'X' & 'Y' falling under Chapter heading 32 and 84 of the first schedule to the CETA,
1985, respectively.
The goods 'X' were dutiable but the goods 'Y' falling under Chapter heading 84 were fully exempt from duty vide an exemption
notification, but the manufacturer, M/s. A Ltd., paid the excise duty on 'Y' by mistake and did not even claim refund of the same.
For goods 'X' falling under Chapter heading 32, being eligible for SSI exemption, the manufacturer wished to claim the same.
For the purpose of computing the value of clearances for SSI exemption, the manufacturer excluded turnover of goods 'Y' which
was exempt although duty was paid mistakenly on them. However, the department contended that the clearance of such goods
should be included while computing the value of clearance for SSI exemption purposes.
With reference to a decided case law, you are required to find out whether the contention of the department is correct or not.
[NOV 2014- 3 Marks]
The facts of the given case are similar to the case of BONANZO ENGG. & CHEMICAL P. LTD. - 2012 – SC. In the instant case, the
Supreme Court held that SSI notification provides for exclusion of ‘value of clearances of exempted goods’ from the exemption limit
of 150,00,000 provided by SSI notification.
If an assessee had mistakenly paid duty on the goods which were exempted from duty under some other notification; it
would not mean that such goods had become liable to duty. Thus, value of clearances of such exempted goods will remain
excludible from exemption limit of 150,00,000.
Therefore, in view of the above-mentioned ruling of the Supreme Court, the contention of the Department of including the
clearances of goods ‘Y’ is not correct.
CLEARANCES BEARING BRAND NAME / TRADE NAME OF ANOTHER PERSON


10. Whether clearances bearing brand name of another person falls within SSI Scheme?
Clearances bearing the brand name or trade name of third parties are concerned, they are kept outside the scheme inasmuch as:
(a) They are not to be included for the purposes of determining the aggregate value of the clearances for home consumption; and
(b) Such products bearing brand names or trade names of third parties, even if manufactured by the SSI Unit, are not eligible for any
exemption and excise duty thereupon has to be paid.
M/s NEBULAE HEALTH CARE LTD- 2015-SC

Exemption for own goods and duty payment with cenvat Credit for branded goods – Permissible
So far as manufacture of branded goods of third party on job work basis by the SSI Unit is concerned, they are to be dealt with differently in the
sense that they do not come within the ambit of exemption on which normally excise duty, as per the provisions of the Act, is payable. As a
sequitur, it also follows that once excise duty is paid by the manufacturer on such branded goods manufactured, the brand name whereof
belongs to another person, on job work basis, the SSI Unit would be entitled to CENVAT/ MODVAT credit on the inputs which were used for
manufacture of such goods as on those inputs also excise duty was paid. To put it otherwise, these branded goods manufactured by the SSI
Units meant for third parties are regulated by the normal provisions of excise law and will have no bearing or relevance insofar as availing the
benefit of those exemption notifications in respect of its own products manufactured by the SSI Units is concerned

11. Is simultaneous availment of cenvat credit under CCR, 2004 and SSI exemption under N/N- 8/2003 permissible? Explain.
No, simultaneous availment of cenvat credit and SSI exemption is not allowed. In other words, a manufacturer cannot avail cenvat
credit in respect of some products manufactured by it and exemption for others at the same time. He can take only one benefit at a
time in respect of all products manufactured, i.e. either cenvat credit or SSI exemption. (This view has been upheld in RAMESH
FOODS PRODUCTS- 2004 – SC, where it has been held that simultaneous availment of cenvat credit on some products and
exemption on some other products is not permissible.)
However, this restriction does not apply to inputs used in manufacture of specified goods bearing brand name or trade name of
another person, which are INeligible for grant of SSI exemption. Thus, if an SSI unit is manufacturing branded (with other’s brand) as
well as unbranded/self branded goods, it can avail exemption in respect of unbranded/self branded goods. In respect of branded
goods, it can avail cenvat credit and pay duty on the final products. (This view has been upheld in M/s NEBULAE HEALTH CARE LTD-
2015-SC).
12. Ace Auto Ltd, a SSI, is engaged in the manufacture of clutch plates, clutch cover assemblies and pressure plate. It prefixed the
symbol and logo "TATA" along with their own brand name "ACE" on cover assembly manufactured for TATA’s vehicle. The goods so
manufactured by SSI unit were sold by it into the market.
Whether SSI exemption can be claimed by them?
The identical facts came for consideration before Hon’ble SC in case of M/S ACE AUTO COMP LTD-2010. SC hold out that “In order
to avail of the benefit of the exemption notification, the assessee must establish that his product is not associated with some other
person. To put it differently, if it is shown that the assessee has affixed the brand name of another person on his goods with the
intention of indicating a connection between the assessee's goods and the goods of another person, using such name or mark, then
the assessee would not be entitled to the benefit of exemption notification. Admittedly, the brand name "TATA" did not belong to the
assessee. It is also evident that by using the said brand name, the assessee had not only intended to indicate a connection between the
goods manufactured by them and a Tata Company; but also the quality of their product as that of a product of Tata Company. Thus,
disentitling the assessee from the benefit of SSI exemption.
In view of aforesaid judgment, SSI exemption cannot be claimed by Ace Auto Ltd.
BRANDED CLEARANCES – Applicability of Exemption

 Using brand name with permission of another person will not make him entitled to SSI exemption, the trade name used must
belong to him in order to be eligible to avail SSI exemption
(a) Brand name of another person – used with permission

M/s VETCARE ORGANICS PVT LTD- 2015- SC
Facts Assessee= SSI Unit manufacturing CHEMICALS
Assessee has cleared the goods bearing brand name ‘VETCARE’ which is registered in name of M/s T LTD. Regarding
use of that brand name, assessee has obtained permission from T Ltd.
Assessee has availed SSI exemption on such clearances
Dept has raised objection on availment of SSI exemption.
Issue Whether assessee is entitled to SSI exemption in facts of case?
Held NO - SSI exemption not admissible
 Permission does not make assessee owner of the brand name.
(b) Brand name of another person but ASSIGNED* to assessee

M/s OTTO BILZ (INDIA) PVT LTD- 2015- SC
Facts Foreign Brand name owner assigned brand name to assessee
Assessee manufacturing goods bearing such brand name
Held YES - SSI exemption is admissible
 Because of assignment, assessee is not using brand name of another person but using it in its own right as its
own trade mark and therefore, it cannot be said that it is using the brand name of ‘another person’.
*Author
Assignment of Brand Name Assigning is selling or transferring IPR (intellectual Property Right). Once IPR is assigned, transferor
can no longer control the registered IPR.
Licensing of brand name Licensing is an agreement that allows the licensee to use the IPR owned by the licensor, under the
(mere permission to use) specific conditions of the agreement. The licensor still owns the intellectual property and therefore
maintains control. The agreement will often require the licensee to pay a royalty or fee for the
permission to use the intellectual property:

(c) Same Brand Name – Owned by different person – Admissibility of exemption
KALI AERATED WATER WORK- 2015- SC
Facts Assessee= SSI Unit manufacturing aerated waters (affixing brand name of KALIMARK)
Earlier, joint family business (HUF Business) was divided between 3 sons and 1 daughter. As per mutual family settlement
deeds, all were authorized to use the same brand name, including the assessee.
Assessee has availed SSI exemption on such clearances
Dept has raised objection on availment of SSI exemption.
Held Yes - SSI exemption admissible
 ‘kalimark' trade mark belonged to several persons including the assessee - assessee using this trade mark
entitled to SSI exemption
.
.
13. If an SSI unit manufactures the branded goods for another person, then whether it shall be eligible for exemption in respect of such
branded clearances if brand name owner himself is SSI Unit?
No, SSI unit is not eligible for exemption on clearances which are bearing brand name of another person irrespective of whether the
brand name owner owner himself is SSI unit.
14. M/s NML, a unit registered as a small scale unit, manufactures coloured television sets under the brand name “SONY” in India,
which brand name is owned by a Foreign Company. Explain briefly whether the manufacturer in this case M/s NML is entitled to the
benefit of the exemption as applicable to SSI.
(4 Marks)
Small Scale Unit is entitled to benefit of E/N 8/2003 which provides for full exemption from payment of normal rate of duty. The
benefit is available on “eligible” value of clearances upto the limit of 150 lacs. As per these notifications, clearances bearing brand
name or trade name of another person are not “eligible” value of clearances for availment of benefit of these notifications thereon.
Affixation of brand name or trade name of “another person” makes the clearances ineligible, irrespective of whether the affixed brand
name or trade name belongs to an Indian or a foreign person (NAMTECH SYSTEM LTD. – 2000- TRI). Thus, clearances of CTV’s
bearing the brand name of “SONY”, a brand owned by a foreign company, are not eligible to benefit of SSI exemption.

15. M/s RKR manufacture footwear bearing the brand name “Lotus” which is owned by M/s Lotus Industries Ltd. for manufacture of
detergent powder. When the department disallowed the benefit of Small Scale Exemption under N/N 8/2003-CX on the ground that
their goods are bearing brand name of another person. M/S RKR contended that M/S Lotus Industries Ltd. owns brand name “Lotus”
only for detergent powder and not for footwear.
Decide the case with reasons and mention case law, if any.
(5 marks)
As per the facts of the case, M/s RKR is manufacturing footwear with the brand name of “Lotus” which admittedly is owned by (or
belong to) another person, namely, M/s Lotus Industries Ltd. M/s Lotus Industries owned the brand name “Lotus” only for the detergent
powder, an altogether different class /category of the goods. In terms of provisions of SSI Notification (E/N 8/2003), the benefit of
exemption from excise duty is not available in respect of clearances of goods bearing brand name of another person and accordingly,
Dept. has denied the benefit of exemption to the M/s RKR. M/s RKR, however, is claiming eligibility for said exemption on the ground
that its clearances of footwear can’t be said to be clearances bearing brand name of another person since goods as being
manufactured or dealt with by M/s Lotus Industries Ltd are not the same goods.
The issue for consideration before us is whether the benefit of small scale exemption is deniable to a manufacturer, using Brand
name/Trade name of another person, only when the excisable goods manufactured by him are same goods as being manufactured or
dealt with by the persons owning the Brand name/Trade name.
The identical issue was considered and decided by Hon’ble SC in landmark case of RUKMANI PAKKWELL- 2004. Therein, it has
held that “even if the goods are different so long as the trade name or brand name of some other company is used indicating a
connection in the course of trade between the goods manufactured by the assessee and the “another Person” the benefit of the
Notification would not be available”. Thus, the relevant factor to be considered for determining eligibility for the benefit of the SSI
Notification is not the similarity or dis-similarity of the goods manufactured by the assessee and the person owning the brand name.
What is to be seen is whether the use of trade name on the goods indicates a connection in the course of trade between the goods and
another person.
So far as the given facts are concerned, M/s RKR is not contesting establishment of connection between footwear and M/s Lotus
Industries, rather they are just claiming eligibility on the ground of goods manufactured by them being different from M/s Lotus
Industries. In view of the aforesaid judgment of the Apex Court, M/s RKR is not eligible for the exemption and thus, Department’s
action is valid and legally sustainable.
STANGEN IMMUNO DIAGNOSTICS- 2015-SC

For denial of SSI exemption in respect of clearances bearing brand name of another person, SSI notification does not stipulate that use of
brand name of another person has to be in relation to same goods. It only states that brand name is used in relation to specified goods
indicating connection in course of trade between specified goods and some person using it. Hence, even if goods are different, use of brand of
another person would lead to disentitlement of SSI Exemption.

16. Whether SSI exemption is available in following cases:
i) SSI has manufactured goods for another person upon which brand name of another person has been affixed by SSI
ii) SSI has manufactured goods for another person upon out of raw-material supplied by another person. The raw-material /
inputs supplied by another person was already affixed with brand name. SSI has not affixed the brand name but clearances
are bearing brand name of another person.
i) SSI is not entitled to exemption as clearances are bearing brand name of another person.
ii) SSI is not entitled to exemption as clearances are bearing brand name of another person. For denial of exemption there is no
requirement of affixation of brand name by the SSI unit. The only condition is that the goods cleared by the SSI unit are
bearing a brand name of another person. [AUSTRALIAN FOODS INDIA (P) LTD- 2013-SC]

17. The assessee was engaged in the manufacture and sale of cookies from branded outlets of "Cookie Man". The assessee had acquired
this brand name from a foreign company. The assessee was selling some of these cookies in plastic pouches / containers on which
the brand name described above was printed. No brand name was affixed or inscribed on the cookies. Excise duty was duly paid, on
the cookies sold in the said pouches / containers. However, on the cookies sold loosely from the counter of the same retail outlet,
with plain plates and tissue paper, duty was not paid. The retail outlet did not receive any loose cookies nor did they manufacture
them. They received all cookies in sealed pouches / containers. Those sold loosely were taken out of the containers and displayed
for sale separately. The assessee contended that SSI exemption would be available on cookies sold loosely as they did not bear the
brand name.
Department denied exemption on cookies sold loosely as claimed by the assessee.
Examine, with the help of a decided case law whether the manufacture and sale of specified goods not physically bearing a brand
name, from branded sales outlets would disentitle an assessee to avail benefit of small scale exemption.
(Nov 2013 6 Marks)
As per the facts given to us, assessee is manufacturing cookies. He has made certain sales of cookies without brand name of foreign
company affixed on such goods, but such sale has been made from outlets which clearly displays the name of foreign company and
thus, lead buyer to believe that goods are of particular quality and brand. Because of this reason, Department has denied benefit of
SSI exemption on such clearances as SSI exemption is not available on clearances of goods bearing brand name or trade name of
another person. However, assessee is of view that SSI exemption shall be available as cookies are not physically bearing brand name
of another person.
The issue for consideration before us is whether in the facts and circumstance of case, cookies sold from branded outlets can
be considered as ‘cookies bearing brand name of another person’ and hence, ineligible for SSI exemption.
On identical facts, issue was before Hon’ble SC in case of AUSTRALIAN FOODS INDIA (P) LTD- 2013-SC. SC held that it is not
necessary for goods to be stamped with a trade or brand name to be considered as branded goods for the purpose of SSI exemption.
It was also noted that Physical manifestation of the brand name on goods is not a compulsory requirement as such an interpretation
would lead to absurd results in case of goods, which are incapable of physically bearing brand names viz., liquids, soft drinks, milk,
dairy products, powders etc. Such goods would continue to be branded good, as long as its environment conveys so VIZ. packaging /
wrapping. invoices, accessories etc..
Considering the above legal judgment, the manufacture and sale specified goods not physically bearing a brand name, from
branded sales outlets would disentitle an assessee to avail benefit of SSI exemption.
Tutorial Notes:
SC made following important observations in case of AUSTRALIAN FOODS INDIA (P) LTD- 2013:
• Physical manifestation of the brand name on goods is not a compulsory requirement as such an interpretation would lead to absurd
results in case of goods, which are incapable of physically bearing brand names viz., liquids, soft drinks, milk, dairy products, powders etc.
Such goods would continue to be branded goods, as long as its environment conveys so viz. packaging / wrapping, invoices,
accessories etc.
• Once it is established that a specified good is a branded goods, SSI exemption is not available.
Latest in the row:
TUBES & STRUCTURALS – 2015- SC
.
Facts T Ltd is an SSI Unit with PY turnover below 400 lakhs. It obtained an authorization from TISCO (Tata Iron & Steel Company Ltd)
to manufacture goods (Steel Cog Stool) as per the TISCO patent design. T Ltd also had marketing rights of said goods.
Armed with aforesaid authorization, it received orders from various parties to manufacture and supply the said goods. Goods
supplied were not bearing brand name or trade name of TISCO but TISCO was mentioned in invoices raised upon
buyers. Assesse cleared goods without paying ED availing SSI Exemption.
Dept: In such situation, goods shall be treated as one which are ‘bearing’ the brand name or trade name of another person and
thus, assessee is not entitled to SSI Exemption.
Assessee: Brand name/trade name has not been affixed on the goods and thus, goods shall not be treated as one bearing
brand name or trade name of another person. Thus, it is entitled to exemption.
Issue Whether non-fixing of brand name on the goods would make T Ltd eligible for SSI Exemption?
Held NO, SSI exemption is not available.
• SC has already held in case of AUSTRALIAN FOOD (INDIA) (P) LTD. has held that it was not necessary that there has to
be affixation of the name or mark on the goods.
• Applying the ratio of that case to the facts of the present case, T Ltd is not eligible for exemption.
.
18. M/s KE Ltd., manufactured elastics with brand name of M/s XYZ ltd., who in turn used these elastics in the manufacture of other
excisable goods. These elastics were never sold in the open market. The general public only received the manufactured excisable
goods. M/s KE Ltd., claimed the exemption based on value of clearance (SSI) in terms of N/N 8/2003 on the ground that they did
not use the brand name on the final product that the brand name was used only in respect of the goods meant for captive
consumption. This claim was disputed by the Excise Department on the basis that it is immaterial whether the ultimate customer got
only the final product and the use of the brand name even if not sold in the open market would convey to the customer that the
elastics had connection with the owner of the brand name. Briefly discuss whether the stand of the Department is valid in Law?
(Nov 2007 5 Marks)
As per the given facts, M/s KE has manufactured certain goods for customers which were captively consumed by him (i.e., used as
inputs for manufacture of other goods). M/s KE has manufactured goods bearing the brand name or trade name of another person and
has claimed exemption even in respect of such clearances. However, CEO has denied the benefit of small scale exemption on the
ground that notification does not provide exemption in respect of clearances bearing brand name of another person as they indicate a
connection in course of trade between the goods (elastic) and the customer. M/s KE has contested the denial of exemption on the
ground that since customer is not selling the goods in the market (rather he is using the same) no question as to establishment of
connection in the course of trade arises.
The issue for consideration is whether denial of exemption is valid in given situation.
The same issue arises before Hon’ble SC in case of KOHINOR ELASTICS PVT. TLD in year 2005. It was held that SSI Exemption
Notification simply provides that benefit shall not be available in respect of goods bearing trade name of another person. It does not
provide that exemption is lost only for “goods (elastic)” which are sold in the market.
In the light of the above discussion, the stand of department is valid in law.

19. Under what circumstances, the small scale exemption will be available to the Excisable goods bearing the brand name of another
person under 8/2003? (5 Marks)
As a general rule, small scale exemption benefit is not available in respect of goods which bear brand name or trade name of another
person. However, under the following 5 situations the benefit is available even though the excisable goods bear the brand name or
trade name of another person:
i) Clearances of goods intended to be used as original equipment of machinery or equipment by the brand/trade name owner.
However, the said benefit will be available only if procedure given in Central Excise (Removal Of Goods At Concessational Rate
Of Duty For Manufacture Of Excisable Goods) Rules, 2001 is followed.
ii) Clearances of goods in nature of PACKING MATERIAL
iii) Clearances of Account books, Registers, Writing pads and File folders
iv) Clearances of goods bearing brand name or trade name of any of the following:
(i) Khadi and Village Industries Commission;
(ii) State Khadi and Village Industry Board; or
(iii) National Small Industries Corporation; or
(iv) State Small Industries Development Corporation; or
(v) State Small Industries Corporation;
v) Clearances of goods manufactured in a factory located in a rural area.

20. M/s. Silver Enterprises in manufacturing PACKING MATERIAL namely printed cartons of paper and paper board with brand
name of another company. Its turnover for the year 2014-15 was Rs. 2 crore and in the year 2015-16 it is expected to increase by
50%. The firm has approached you as a consultant whether it is eligible for concession under 8/2003. Is exemption available to the
firm? If yes, what is the limit of turnover, for which the exemption is available for 2014-15 & 2015-16?
(Nov 2009 5 Marks)
i) Eligibility for Exemption for Year 2009-10: Presuming its aggregate value of clearances in the previous year was less that 400
lakhs, it is eligible for exemption. Though its goods are manufactured bearing brand name of another person, yet exemption
would be available as E/N 8/2003 has been amended extending the benefit of small scale exemption of excise duty to Small Scale
Industries producing goods bearing the brand name or trade name of another person provided these goods are in the nature of
packing materials. Since, Silver Enterprises manufactures the goods specified in the notification; the benefit of small-scale
exemption of excise duty shall be available to Golden Enterprises. The exemption limit for the Year 2014-15 shall be Rs 150
lakhs.
ii) Eligibility for Exemption for Year 2015-16: Since its aggregate value of clearances in the previous year (FY 2014-15) was less
that 400 lakhs, it is eligible for exemption in FY 2015-16 also. The exemption limit for the Year 2015-16 shall also be Rs 150
lakhs.
21. A SSI unit manufactures a particular component part of sewing machine with the brand name of the USHA MACHINES, the sewing
machine manufacture, and clears the same from its factory to that Sewing Machine Manufacturer for use as original equipment in
the manufacture of sewing machine. Both the component part and sewing machine are specified goods for the purpose for SSI
exemption notification.
Can this SSI unit claim the benefit of SSI exemption notification for the component part manufactured by it and so cleared? Give
reasons for your answer.
(5 Marks)
A Small Scale Unit is entitled to benefit of E/N 8/2003. It provides for full exemption from payment of normal rate of duty. The benefit
is available on “eligible” value of clearances upto the limit of 150 lakhs. As per this notification, clearances bearing brand name or
trade name of another person are not “eligible” value of clearances for availment of benefit of the notification thereon. However,
clearances of specified goods intended to be used as original equipment of machinery or equipment by the brand/trade name owner
are “eligible” clearances upon which exemption benefit can be availed. The related condition is that procedure given in Central Excise
(Removal Of Goods At Concessational Rate Of Duty For Manufacture Of Excisable Goods) Rules, 2001 is followed.
Under the given situation, the SSI unit is manufacturing component part of sewing machine with the brand name of some sewing
manufacturer who intends to use them as original equipment in the manufacture of said machine. In view of the provisions discussed
above, the SSI unit can avail the benefit of SSI exemption subject to fulfillment of the conditions cited above.

22. M/s Golden Enterprises, registered as a small scale unit, manufactures ADHESIVE TAPE Sunder the brand name “CENTURY
ADHESIVES”. M/s Golden Enterprises has approached you as a consultant whether their Small Scale Unit is eligible for concession
under E/N 8/2003. What would be your advice in this regard?
[ICAI RTP (New Syllabus)June, 2009]
As a consultant our advice is that M/s Golden Enterprises can claim the benefit under Notification No. 8/2003.
Though E/N 8/2003 debars the benefit of exemption on clearances bearing the brand name or trade name of another person, still
it provides exemption in certain cases. One such situation is when goods are in nature of packing material (and meant for use for that
purpose) then exemption shall be available even if packing material is bearing brand or trade name of customer.
SSI EXEMPTION: PRACTICAL

[A] Normal Computation

23. Arigo Ltd. is a SSI unit which is producing ‘Fast’, a tonic for growing children. Under the Annual Report for the year 2016-17, the
SSI unit shows gross sales turnover* of ` 1,95,10,000, inclusive of excise duty and VAT. The product ‘Fast’ attracts excise duty @
12.50% and VAT @ 1%. Calculate the duty liability under Notification No. 8/2003.
*Gross Sales Turnover of Rs 1,95,10,000 is eligible for exemption under Notification No. 8/2003.
Further, for the year 2015-16, the taxable clearances of SSI unit was Rs 1,60,00,000.
[ICAI RTP, Nov 2012]
Since, the turnover of previous year was less than Rs 400 lakh, Arigo Ltd. will be eligible for SSI exemption under N/N 8/2003 CE
dated during the year 2016-17.
Calculation of duty liability under Notification No. 8/2003:
Value of Clearances ED Liability VAT liability @1% Total Sale price (turnover)
First 150,00,000 Nil 1,50,000 151,50,000
(being exempted under 8/2003) [(150,00,000 + 0) * 1%]
Balance X (assumed) 0.125 X 0.01125 X 1.13625X
[Value (X) * 12.50%] [(X + 0.125X) * 1%]
Total Turnover 151,50,000 + 1.13625X
Thus, 151,50,000 + 1.13625X = 195,10,000

1.13625 X = (195,10,000 – 151,50,000) = 43,60,000
X = 38,37,184 (rounded off)
ED liability @12.50% on such clearances of 38,37, 184 = Rs 4,79,648
Another way of solving above problem:

Gross sales turnover is Rs 1,95,10,000 which includes excise duty and VAT.
• For first 150 lakh clearances, excise duty is Nil and VAT is 1%. Therefore, VAT on first Rs150 lakh clearances = Rs 1,50,000. Therefore, cum-
duty/tax value of such sales is 151,50,000.
• For balance sales (including excise duty and VAT) = Rs 1,95,10,000 – 151,50,000 = Rs 43,60,000,
o VAT = 43,60,000 x 1/101 = ` 43,168 (rounded off)
o Therefore, balance sales excluding VAT but including excise duty = Rs 43,60,000 – 43,168 = Rs 43,16,832
o Hence, ED @12.50% = Rs 43,16,832 x 12.50 /112.50 = Rs 4,79,648 (rounded off)
Thus, Total duty payable = Rs 4,79,648 (rounded off).

24. Mahesh Ltd., which is engaged in manufacturing of excisable goods started its business on 1st June, 2015. It availed SSI exemption
during the Financial Year 2015-16. The following are the details available to you:
(i) 12,500 kg of inputs purchased @ Rs. 1,188.00 per kg
(inclusive of Central excise duty @ 8%) 148,50,000
(ii) Capital goods purchased on 31.5.2011
(inclusive of Excise duty @ 14%) 79,80,000
(iii) Finished goods sold (at uniform transaction value throughout the year) 300,00,000
You are required to calculate the amount of excise duty payable by M/s Mahesh Ltd. in cash, if any, during the year 2015-16. Rate
of duty on finished goods sold may be taken @12.50% for the year and you may assume the selling price exclusive of central excise
duty.
There is neither any processing loss nor any inventory of input and output. Output- Input ratio may be taken as 2 : 1.
(May 2010 -5 Marks) (ICAI RTP, May 2015)
STATEMENT SHOWING COMPUTATION OF ED PAYABLE IN CASH
Particulars Amount (Rs)
ED Liability on ‘aggregate value of clearances’ in the FY 18,75,000.00
[Total Clearances 300,00,000 – Exempted Clearances 150,00,000] * 12.50%
Less: Cenvat Credit Available for Utilization
a) Credit of Capital Goods (WN-1) (79,80,000 * 14/ 114) 9,80,000
b) Credit of Input used in manufacture of dutiable (148,50,000 * 8/108) * 1/2 5,50,000 (15,30,000.00)
goods (WN-2)
Excise duty payable in Cash (i.e., through PLA) 3,45,000.00
Working Notes:
1) Capital goods have been purchased before start of business. Issue is whether credit can be booked of Capital goods purchased prior to start
of business? Answer is YES (infact, purchase is just 1 day before the start of business, thereby indicating that the capital good has been
purchased for the business itself). In terms of Rule 6(4), SSI unit shall be allowed benefit of cenvat credit of capital goods even if used
exclusively in manufacture of exempted goods. In fact, in terms of newly amended provisions [Rule 4(2) of CCR, 2004 as amended in year
2010], eligible SSI shall be entitled to take 100% credit of capital goods. Further, condition to E/N 8/2003 also puts restriction on utilization of
credit till the expiry of limit of Rs 150 lakhs.
2) ED paid on the total input quantity is 11,00,000/- (148,50,000 * 8/108). 12,500 units of inputs have been used to generate finished product of
value of 300,00,000, out of which 150,00,000 value is exempt and 150,00,000 is dutiable. In terms of E/N 8/2003, credit of inputs used in
manufacture of exempted goods of value of 150,00,000 shall not be availed. Thus, credit of (50% of 11,00,000)= 5,50,000 shall be allowed.
25. M/s. Veena Ltd. has two factories and supplies you the following information :
Particulars Factory 'A' Factory 'B'
i. Assessable value of clearances upto 31-12-2015 ` 90.00 lac ` 60.00 lac
ii. Assessable value of clearances from 01-01-2016 to 31-03-2016 ` 60.00 lac ` 40.00 lac
iii. Inputs purchased during the year 2015-16 (including excise duty) ` 112.50 lac ` 55.00 lac
iv. Capital goods purchased on 14-09-2015 (including excise duty) — ` 11.00 lac
v. Effective rate of excise duty on inputs and capitals goods purchased and output sold. 12.50% 10.00%
M/s. Veena Ltd. is availing SSI exemption under Notification No. 8/2003 and inputs are used evenly throughout the year. There is
neither any processing loss nor any inventory of input and output.
You are required to calculate the amount of excise duty payable by M/s. Veena Ltd. in cash, if any, for the Financial Year 2015-16.
[Nov 2014- 5 Marks]
Computation of Excise Duty Payable by M/s Veena Ltd. (Rs. In lakhs)
Particulars Factory A Factory B
Aggregate Clearances up to 31.12.2015 90,00,000 60,00,000
Less : Exemption for SSI under Notification 08/2003 [Note 1&2] (90,00,000) (60,00,000)
Sub-Total Nil Nil
Assessable Value of clearances from 01.01.2016 to 31.03.2016 60,00,000 40,00,000
Excise Duty on factory A @ 12.50% and on Factory B @ 10.00% 7,50,000 4,00,000
CCR on inputs purchased only after 31.12.2015- Eligible
Factory A [Rs. 112,50,000 Lakhs * 12.50/112.50 * 60/150] (5,00,000)
Factory B [Rs. 55,00,000 Lakhs * 10/110 *40/100] [Note 3] (2,00,000)
Credit on Capital Goods [100% allowed to SSI] - (1,00,000)

Duty Payable [by PLA] 2,50,000 1,00,000
Notes :
As per SSI exemption Notification No. 8/2003 -
1. First clearances upto an aggregate value not exceeding Rs 150 lakh made during a financial year are exempt from payment of excise duty.
2. Turnover of all factories belonging to same manufacturer have to be clubbed together for calculating SSI exemption limit of Rs. 150
lakh.
3. Units availing SSI exemption cannot avail cenvat credit on inputs used in the manufacture of exempt clearances of Rs.150 lakh.
4. Units availing SSI exemption can avail cenvat credit on capital goods but can utilize the same only after crossing the exemption limit of Rs.
150 lakh. Further, entire credit on capital goods can entire credit on capital goods can be taken in the same financial year in which such
capital goods are received by such units [Rule 4(2)(a) of CCR, 2004].
[B] Clearances involving clearances with brand name of another person
26. Y & Co. is a Small Scale unit located in a RURAL AREA and is availing the benefit of Small Scale exemption under 8/2003 in the year
2015-16. Determine the value of the first clearance and duty liability on the basis of data given below:
Rs.
(1) Total value of clearances of goods with own brand name 50,00.000
(2) Total value of clearances of goods with brand name of other parties 100,00,000
(3) Clearances of goods which are totally exempt under another notification (other than SSI 45,00,000
exemption)
Normal rate of Excise duty—16%
Calculations should be supported with appropriate notes.
It may be assumed that the unit is eligible for exemption under Notification 8/2003.
(May 2009)
STATEMENT SHOWING COMPUTATION OF “150 LAKHS LIMIT” FOR THE PURPOSE OF EXEMPTION
Eligible Clearances Ineligible
Clearances
Clearance of goods under own Brand Name 50,00,000
Clearances of goods with Brand name of another person (factory of SSI is in rural area) 100,00,000
Clearances already exempted under any other notification 45,00,000
Total 150,00,000 45,00,000
COMPUTATION OF TOTAL EXCISE DUTY LIABILITY

Particulars Rs.
ED liability on Eligible Clearances: Nil
All eligible clearances shall be exempt as these are within the exemption limit of 150 lakhs
ED liability on Ineligible Clearances: Nil
Normal rate of duty shall be payable on all ineligible clearances – NRD in case of ineligible clearances is Nil
Total excise duty liability Nil
27. MNO & Co. is the small scale unit located in a rural area and is availing the benefit of small scale exemption under Notification No.
8/2003 during the year 2015-16. You are required to determine the value of the first clearance of the unit and duty liability on the
basis of particulars given below:
(i) Total value of clearances of goods with own brand name 50,00,000
(ii) Total value of clearance of goods with brand name of other parties 100,00,000
(iii) Clearances of goods which are totally exempt under another notification (other than an exemption 45,00,000
value based exemption)
(iv) Rate of excise duty – 12.50%.
(v) Assume that the unit is eligible for exemption under Notification No. 8/2003
(May, 2013- 5 Marks)
Computation of the value of first clearances and duty liability of MNO & Co.
Particulars Eligible Clearances Ineligible Clearances
i) Clearances of goods with own brand name 50,00,000
ii) Clearances of goods with brand name of other parties [Factory in rural area] 100,00,000
iii) Clearances of goods which are exempt under a notification other than value ----- 45,00,000
based exemption [Note 2]
Total value of clearances 150,00,0000 45,00,000
SSI exemption Applicable N.A.
Excise duty payable Nil Nil
[C] Clearances involving export clearances (export to Nepal/Bhutan as well as other countries)
SSI Unit:: Treatment of EXPORT CLEARANCE

Serious issues have arisen as to inclusion /exclusion of export clearances to Nepal and Bhutan in computation of 150 lakhs / 400 lakhs limits.
• SSI exemption covers only ‘clearances for H/C’
• Clearances for home consumption have been defined in SSI exemption as follows:
Explanation to 8/2003
Clearances for HOME CONSUMPTION wherever referred to in this notification, shall include Clearances for Export to Nepal and Bhutan.
.
Thus, Clearance for Home Consumption = [All Domestic clearances + Export Clearances to Nepal/Bhutan]
• SSI notification further provides for manner of computation of both limits (Eligibility limit of 400 lakhs of PY) and (Exemption limit of 150 lakhs
of CY)
o Manner of computation of eligibility limit of 400 lakhs provides for inclusion of non-dutiable clearances. Thus, export to Nepal and
Bhutan shall be includible in this limit.
o However, Manner of computation of exemption limit of 150 lakhs provides for exclusion of non-dutiable clearances. HERE IS ARISING
DIFFERENCES OF OPINION.
ICAI: ICAI is including such clearances in 150 lakhs on ground that even these clearances are ‘clearances for home consumption’
(as provided in Explanation to 8/2003). [Theirs logic is that Specific provision of inclusion (as provided in explanation) shall prevail
over general provision of exclusion (as provided in manner of computation]
Author: No doubt, these are clearances for home consumption, but since these can be affected without ED payment under Rule 19 of
CER, 2002, these are covered by expression ‘clearances on which no ED is payable for ANY OTHER REASON’ and hence,
in ours considerate opinion these are excludible in computation of 150 lakhs. [Ours logic is that So long as language
permits, claim of exclusion is justifiable. If intention is to include Nepal, then it could have been clarified / specified in the E/N]
ICAI’s view does not appear to be correct.
WHAT TO DO IN EXAMS?
Option-1: Go safe, follow ICAI view.
Option-2: Go by Author View and write a specific note (as written above)
.
SUMMARY:
Export Eligibility Limit (PY: 400 Lakhs) Exemption Limit (CY: 1500 Lakhs)
Export to Countries other than Nepal and Bhutan Exclude Exclude
Export to Nepal and Bhutan Exclude ?????
[Author: Exclude] [ICAI: Include]
.
• Answers in scanner has been solved by ours approach. But alternative solution as per ICAI view has also been stated.
28. SSI & Co. is eligible for exemption in terms of N/N 8/2003 for the YEAR 2015-16 and provide the following particulars with regard
to the clearances of goods effected during the said year. Determine the duty payable in respect of the year 2015-16.
Aggregate : Rs. Lakhs

Value of domestic clearance of goods with own brand name 120
Value of clearance of goods with the brand name of others 100
(including Rs. 30 Lakhs in respect of goods manufactured in a rural area)
Value of clearances for exports 50
Value of clearances for captive consumption 40
Value of clearances of exempted goods 20
[May 2011- 5 Marks]
Statement showing computation of ED payable for FY 2015-16
PRTICULARS Eligible Clearances Ineligible Clearances
1) Clearances for Home Consumption with self brand name 120,00,000 -----
2) Clearances with brand name for others
 Clearances from factory in rural area 30,00,000 ----
 Other clearances ---- 70,00,000
3) Clearances for export (*presumed to be countries other than Nepal & ---- 50,00,000
Bhutan)
4) Clearances for captive consumption (exempt separately, independent ---- 40,00,000
of 150 lakhs limit)
5) Clearances of exempted goods (exempted under notification other ---- 20,00,000

than 8/2003 exemption)
TOTAL 150,00,000 180,00,000
ED liability ED=0 ED :
= 70,00,000 * 12.50% *
= 8,75,000
[on others ED= Nil]
29. X Ltd, is having a manufacturing unit at Faridabad. In the Financial Year 2015-16 the value of total clearances from the unit was Rs.
850 lakhs as per the following details :
(i) Exports ---- to USA: Rs 100 lakhs; to Nepal : Rs 50 lakhs;
(ii) Clearances to a 100% Export Oriented Unit: Rs 75 lakhs
(iii) Clearance as LOAN LICENSEE of goods carrying the brand name of another upon full payment of duty : Rs 200 lakhs
(iv) Clearance exempted under Notification No. 214/86: Rs 125 lakhs.
(v) Balance clearances of goods in the normal course: Rs 300 lakhs.
You are required to state with reasons whether the unit is entitled to the benefit of SSI Exemption for the Financial Year 2016-17.
(Nov 2010 4 Marks)
Statement showing computation of 400 lakhs (Rs in Lakhs)
Product Eligible Clearances Ineligible Clearances
i) Export to USA --- 100

ii) Export to Nepal 50 ---
iii)Clearance to 100% EoU (exempted vide E/N 22/2003) --- 75
iv) Clearance as LOAN LICENSEE of goods carrying brand name of --- 200
another person
v) Clearances exempted under Notification 214/86 --- 125
vi) Balance clearances in Normal Course 300 ---
TOTAL 350 500
Since the aggregate value of clearances in the preceding year (computed in the manner as provided in SSI notification) did not exceed
400 lakhs, X Ltd shall be entitled to exemption in FY 2016-17.
Working Notes
1) Export to USA is ineligible as export clearances are not considered for exemption limit.
2) Export to Nepal are considered as ‘clearances for home consumption’ and these are includible in eligibility limit, even though such clearances
can be affected without payment of duty in terms of Rule 19 of CER, 2002.
3) Clearances bearing brand name of another person is ineligible as SSI exemption benefit is only for SSI unit itself.
4) Clearances under job-work exemption is ineligible as non-dutiable clearances are not considered for exemption limit.
CONCEPT OF LOAN LICENSEE: Certain drugs can be manufactured only by a person holding drug license. In case a person does not have the
manufacturing facilities for manufacturing drugs but he wants to get the goods manufactured in his name from other persons (who is having drug
license and manufacturing for himself also) then he has to take a license referred as ‘Loan License’. Its only after getting this loan license, he can
get the gets manufactured from others on job-work with his brand name. in such case, job-worker (main license holder) is the real manufacturer, but
since he is manufacturing goods bearing brand name of another person, he shall not be entitled to benefit of SSI Exemption.
30. XYZ & Co., a SSI unit manufactures different products and the value of clearances for the Financial Year 2015-16 is given below :
(Rs in Lakhs)
Product AA AB AC
Clearance for Home Consumption 55 40 60
Captive Consumption in manufacture of excisable Goods 100 80 60
Export to USA 90 80 Nil
Export to Nepal 50 40 39
Job-work done under Notification 214/86 55 30 60
Goods manufactured in rural area with brand name of others 45 35 35
The unit seeks your advice as to whether they are eligible for SSI exemption for the Year 2016-17.
Explain the basis for your conclusions.
[Nov 2010 - 5 Marks]
Clearance for Home Consumption 155 ---
Captive Consumption in manufacture of excisable Goods --- 240

Export to USA --- 170
Export to Nepal 129 ----
Job-work done under Notification 214/86 --- 145
Goods manufactured in rural area with brand name of others 115 -----
TOTAL 399 684
400 lakhs, XYZ & Co. shall be entitled to exemption in FY 2016-17.
31. Small and company a SMALL SCALE INDUSTRY provides the following details. Determine the eligibility for exemption based on
value of clearances for the Financial Year 2015-16 in terms of N/N. 8/2003
Rs. (lakhs)
(1) Total value of clearances during the financial Year 2014-15 (including VAT Rs. 50 lakhs) 870
(2) Total Exports (including for Nepal and Bhutan Rs. 200 lakhs) 500
(3) Clearances of excisable goods without payment of duty to a Unit in Software Technology Park 20
(4) Job work under E/N 84/94 50
(5) Job work under E/N 214/86 50
(6) Clearances of excisable goods bearing brand name of Khadi and Village Industries Commission (KVIC) 200
Make suitable assumptions and provide brief reasons for your answers where necessary.
(Nov 2009 5 Marks)
# E/N 8/2003 is “value based exemption” and the term “VALUE” has been defined therein to mean Assessable Value. Since tax cannot form part
of AV, the aggregate value of clearances of goods for the FY 2014-15 were 820 lakhs (870 – 50 lakhs VAT).

Exports to country other than Nepal and Bhutan --- 300
Exports to Nepal and Bhutan (Non-dutiable under Rule 19) 200 ---
Clearances of excisable goods without payment of duty to a Unit in --- 20
Software Technology Park (Non-Dutiable clearances)
Clearances on Job work basis (Non-dutiable clearances) --- 100
Clearances of excisable goods bearing brand name of another person, 200 ---
Khadi and Village Industries Commission (KVIC)
TOTAL 400 420
400 lakhs, Small & Company shall be entitled to exemption in FY 2016-17.
32. S & Co., a Small Scale Unit, had cleared goods of the value of Rs. 750 lakhs during the Financial Year 2015-16. Records show that
the following clearances were included in the total turnover of Rs. 750 lakhs:
Rs. In lakhs
(i) Total exports during the year 200
(ii) Job-work in terms of E/N 214/86 50
(iii) Job-work in terms of E/N 83/94 50
(iv) Clearances of excisable goods without payment of duty to a 100% EOU 20
(v) Goods manufactured in RURAL AREA with others brand 100
Find out whether the unit is eligible to avail concession, under 8/2003 for the year 2016-17, giving reasons for your answer. 30% of
total exports were to Nepal.
(May 2009 6 Marks each)
Exports to country other than Nepal --- 140
Exports to Nepal (Non-dutiable under Rule 19) 60 ---
Job-work in terms of E/N 214/86 (Non-Dutiable clearances) --- 50
Clearances to 100% EoU (Non-dutiable clearances) --- 20
Clearances of excisable goods bearing brand name of another person, but 100 ---
manufactured in rural area
Others clearances for home consumption (750 – 140-60-50-50-20-100) 330 ---
TOTAL 490 260
Since the aggregate value of clearances in the preceding year (computed in the manner as provided in SSI notification) is exceeding
400 lakhs, S & Co. shall not be entitled to exemption in FY 2016-17.
[D] Clearances involving clearances of ‘non-specified excisable goods’ and ‘non-excisable goods)
33. CTL Ltd. has a manufacturing unit situated in Lucknow. In the Financial Year 2015-16, the total value of clearances from the unit
was Rs. 450 lakh. The break-up of clearances is as under:
(i) Clearances worth Rs. 50 lakh of certain NON-EXCISABLE GOODS manufactured by it.
(ii) Clearances worth Rs. 50 lakh EXEMPTED under specified job work notification.
(iii) EXPORTS worth Rs. 100 lakh (Rs. 75 lakh to USA and Rs. 25 lakh to Nepal).
(iv) Clearances worth Rs. 250 lakh of EXCISABLE GOODS IN THE NORMAL COURSE.
Explain briefly, the treatment for various items and state, whether the unit will be eligible for SSI exemption for the year 2016-17.
(Nov 2008 7 Marks)
One of the basic conditions for availment of benefit of SSI Notification (namely, 8/2003) is that aggregate value of clearances for home
consumption in the previous year shall not exceed Rs 400 lakhs. Thus, SSI exemption benefit will be available to the said SSI Unit in
the FY 2016-17 if aggregate value of clearances in the FY 2015-16 doesn’t exceed Rs 400 lakhs. The said limit of 400 lakhs shall be
computed as per the manner specified in SSI Notifications. Applying provisions of SSI Notifications, the aggregate value of clearances
shall be computed as follows:
Non-Excisable Goods --- 50
Exports to USA --- 75
Exports to Nepal (Non-dutiable under Rule 19) 25 ---
Others clearances for home consumption (750 – 140-60-50-50-20-100) 250 ---
TOTAL 275 175
400 lakhs, CTL Ltd shall be entitled to exemption in FY 2016-17.
Working Notes (WN):

1. Clearances of non-excisable goods shall not be considered in computation of 400 lakhs limit [Though notification does not make any specific
provision for exclusion of non-excisable goods, yet judiciary is of opinion that these shall be excluded in computation of 150 / 400 Lakhs]
2. As per provisions of SSI Notification, clearances under Job-Work exemption notifications 214/86 are also excludible in computation of limit of
400 lakhs. Hence, these have been deducted from the given clearances of Rs 450 lakhs.
3. As per provisions of SSI Notification, clearances for export to Nepal shall be considered as ‘clearances for home consumption’. While exports
to USA are excludible in limit of 400 lakhs limit, but exports to Nepal shall be considered.
34. Action Ltd is a manufacturing unit situated in PUNE. In the FY 2015-16, the total value of clearances for the unit was Rs 520 Lakhs.
The break-up of clearances is as under:
i) Clearances without payment of excise duty to STP (under other exemption): Rs 100 lakhs;
ii) Clearances of Non-Excisable Goods: Rs 110 Lakhs
iii) Job-work done for others availing exemption 214/86: Rs 60 lakhs;
iv) Clearances of goods in normal course: Rs 250 lakhs
Part of the factory is used by Action Ltd and another part of the SAME FACTORY is used by Passion Ltd. Passion Ltd had cleared
goods worth Rs 100 Lakhs, which were exempt under notification other than SSI exemption notification during FY 2015-16.
Briefly explain whether ACTION LTD will be eligible to the benefits of exemption under SSI Exemption 8/2003 for FY 2016-17.
[CS Final, June 2010]
One of the basic condition for availment of benefit of SSI Notification (namely, 8/2003) is that aggregate value of clearances for home
consumption in the previous year shall not exceed Rs 400 lacs. Thus, SSI exemption benefit will be available to the said SSI Unit in the
FY 2016-17 if aggregate value of clearances in the FY 2015-16 doesn’t exceed Rs 400 lakhs. The said limit of 400 lakhs shall be
Amount (Rs)
Aggregate Value of Clearances of ACTION LTD in FY 2010-11 520 Lakh
Less:
i) Clearances of excisable goods without payment of excise duty to STP (WN 1) 100 lakhs
ii) Clearances of Non-Excisable Goods (WN 2) 110 Lakhs
iii) Clearances under Job-work Exemption 60 Lakhs
Eligible Clearances of ACTION LTD 250 Lakhs
Aggregate Value of Clearances of PASSION LTD in FY 2015-16 (from same factory) 100 Lakhs
[Note: Clearances of Passion Ltd are exempted clearances (though under notification other than 8/2003). While
computing 400 lakhs, clearances of other manufacturer from same factory are also considered. Further, even
exempted clearances are includible in limit of 400 lakhs]
Aggregate Value of Clearances for purposes of SSI Notifications 350 lakhs
Working Notes (WN):
1) As per provisions of SSI Notification, clearances to STP without payment of duty are excludible in computation of limit of 400 lakhs. [Though
non-dutiable clearances are included in 400 lakhs limit, but certain specified non-dutiable clearances are excludible from 400 lakhs limit]
2) Clearances of non-excisable goods shall not be considered in computation of 400 lakhs limit [Though notification does not make any specific
3) As per provisions of SSI Notification, clearances under job-work exemption 214/86 without payment of duty are excludible in computation of
limit of 400 lakhs. [Though non-dutiable clearances are included in 400 lakhs limit, but certain specified non-dutiable clearances are
excludible from 400 lakhs limit]
As aggregate value of clearances for home consumption in previous year didn’t exceed Rs 400 lakhs, Action Ltd will be eligible for
benefit of SSI exemption Notifications in FY 2016-17.
[E] Comprehensive Questions
 (M.Imp & Expected)

35. Bhola Plastic Ltd is a plastic manufacturing company. Following information is available for the FY 2015-16:
i) Total Clearances of goods bearing brand name of Bhola Plastic: 75 Lakhs
ii) Total value of clearances of plastic containers bearing brand name of Teebok Jams. Teebok Jam uses these plastic containers for
packing jam produced by it: 200 Lakhs
iii) Job-work done for others availing exemption 214/86: 30 lakhs
iv) Job-work done for others availing exemption 83/94: 40 lakhs
v) Clearances of excisable goods without payment of duty to a unit in SEZ: 20 lakhs
vi) Clearances of certain non-excisable goods manufactured by it: 50 lakhs
iv) Total Exports (including for Nepal and Bhutan Rs 200 Lakhs): 500 lakhs
On the basis of above information, you are required to ascertain whether Bhola Plastic Ltd is eligible for benefit of SSI Exemption
for FY 2016-17.
[CA Final RTP, Nov 2010]
consumption in the previous year shall not exceed Rs 400 lakhs. Thus, SSI exemption benefit will be available to the said SSI Unit in
the FY 2016-17 if aggregate value of clearances in the FY 2015-16 doesn’t exceed Rs 400 lakhs. The said limit of 400 lakhs shall be
Eligible Ineligible
[Includible] [Excludible]
Value of clearances bearing self brand name 75,00,000 ----
Value of clearance of Other Brand Name [WN-1] 200,00,000 ---
Clearances availing Job-work Exemption 214/86 [WN-2] --- 30,00,000
Clearances availing Job-work Exemption 214/86 [WN-2] ---- 40,00,000
Clearances to SEZ without payment of duty [WN-3] ---- 20,00,000
Clearances of Non-excisable goods ---- 50,00,000
Exports
i. To Nepal & Bhutan [WN- 6] 200,00,000 ---
ii. To Other Countries [WN- 5] --- 300,00,000
Total 475,00,000 460,00,000
Working Notes (WN):
1) Clearances bearing brand name of other person is not includible in 400 lakh limit. But clearances of goods in nature of packing material which
are meant for use as packing material by the person whose brand name it is bearing are includible in limit of 400 lakhs.
2) As per provisions of SSI Notification, clearances under job-work exemption 214/86 and 84/94 without payment of duty are excludible in
computation of limit of 400 lakhs. [Though non-dutiable clearances are included in 400 lakhs limit, but certain specified non-dutiable
clearances are excludible from 400 lakhs limit]
3) As per provisions of SSI Notification, clearances to SEZ made without payment of duty are excludible in computation of limit of 400 lakhs.
[Though non-dutiable clearances are included in 400 lakhs limit, but certain specified non-dutiable clearances are excludible from 400 lakhs limit]
4) Clearances of non-excisable goods shall not be considered in computation of 400 lakhs limit [Though notification does not make any specific
5) Export clearances to countries other than Nepal and Bhutan shall be excludible in 400 lakh computation as we have to consider only
clearances for home consumption.
6) Export Clearances to Nepal and Bhutan are treated as ‘clearances for home consumption’ for purpose of SSI Exemption and hence,
includible in 400 lakhs limit.
As aggregate value of clearances for home consumption in previous year had exceeded Rs 400 lakhs, Bhola Plastic Ltd. will not be
eligible for benefit of SSI exemption Notifications in FY 2016-17.

36. Aggarwal & Company is a manufacturing company. In the financial year 2015-16, the details of its clearances of excisable goods are
as follows:-
(i) Total exports (including for export to Nepal & Bhutan Rs 50 lakhs) -- 600 Lakhs
(ii) Clearances of excisable goods without payment of duty to a 100% EOU – 10 Lakhs
(iii) Job work under Notification No. 84/94 - 50 lakhs
(iv) Job work under Notification No. 214/86 - 50 lakhs
(v) Clearances of goods bearing brand name of National Small Industries Corporation – 100 Lakhs
(vi) Clearances of corrugated boxes bearing the brand name of Sugar & Spice Confectioners. Sugar & Spice Confectioners use these
corrugated boxes for packing the bakery products produced by them. – 200 Lakhs
On the basis of above information, you are required to ascertain the eligibility of Aggarwal and Company for exemption based on
value of clearances in terms of Notification No. 8/2003 as amended for the Financial Year 2016-17.
[ICAI RTP, May 2012]
consumption in the previous year shall not exceed Rs 400 lacs. Thus, SSI exemption benefit will be available to the said SSI Unit in the
FY 2016-17 if aggregate value of clearances in the FY 2015-16 doesn’t exceed Rs 400 lakhs. The said limit of 400 lakhs shall be

Exports to country other than Nepal and Bhutan --- 550
Exports to Nepal and Bhutan 50 ---
Clearances to 100% EoU (non-dutiable) --- 10
Clearances of goods bearing brand name of another person, but of 100 ---
National Small Industries Corporation
Clearances of corrugated boxes (packing material) bearing brand name of 200 ---
another person, who is using that as packing material
TOTAL 350 660
400 lakhs, Aggarwal & Co. shall be entitled to exemption in FY 2016-17.
37. MNO Ltd. is in the manufacture of both Excisable and Non-Excisable Goods in their factory building rented by them from 1st
October, 2015 and have been occupying the same as a tenant.
From the following particulars for the period 1st Oct, 2015 to 31st March, 2016 state briefly with suitable explanations whether
MNO Ltd. could claim the benefit of exemption in terms of E/N 8/2003 for the Financial Year 2016-17.
Rs. In Lakhs
(i) Clearances of branded goods 60
(ii) Export sales to Nepal 80
(iii) Export sales to USA and Canada 120
(v) Clearances of goods subject to valuation based on Retail Sale Price under Sec 4A of the Central Excise 200
Act, 1944 (said goods are eligible for 30% abatement)
(vi) Job work under Notification No. 214/86-CE. 60
During the period April 1, 2015 to Sep 30, 2015 the previous tenant of the building presently occupied by MNO Ltd. had cleared
Excisable goods of the aggregate value of Rs. 190 Lakhs.
(Nov 2011 Marks 5)
STATEMENT SHOWING COMPUTATION OF LIMIT OF RS 400 Lakhs (Amounts in Lakhs)
Clearances by the previous tenant, shall also be included in computing the eligibility limit of Rs. 400 Lakhs, as 190
the clearances were made from the same factory. This clubbing is legally required under 8/2003.
Clearances of the branded goods[Branded goods, which are ineligible for exemption under the SSI-exemption -
Notification shall not be included.]
Export to Nepal [These are deemed to be clearances for home consumption – includible] 80
Export sales to USA and Canada[Not clearances for home consumption – Not Includible] -
Clearances of goods notified u/s 4A of the Act sold under retail sale [The Value shall be RSP – Specified % of 140
abatement] [200 Lakhs – 30%]
Job work under Notification No. 214/86 [Non-dutiable clearances are includible in general (except few) – job- -
work clearances are not includible]
Total Value of clearances of excisable goods for home consumption 410
Since the aggregate value of clearances of the previous year (computed as per provisions of 8/2003) exceeds Rs. 400 Lakhs, hence,
MNO will not be eligible for SSI-exemption notification in the year 2016-17.

38. PQR & Co. is eligible for exemption in terms of Notification No. 8/2003 for the year 2015-16. It provides the following particulars
with regard to the clearances of goods effected during the said year:
Particulars Rs. (in lakh)
Value of domestic clearance of goods with own brand name 210
Value of domestic clearance of goods with others brand name (including 40 lakhs of goods manufactured in 100
rural area)
Value of clearances for export 120
Value of clearances for captive consumption (Final products are eligible for SSI exemption) 160
Value of clearances of goods exempted under notification other than Notification No. 8/2003 40
(Assume rate of excise duty at 12.50%)
Exports made by PQR & Co. are exempt from duty. Determine the total duty payable and duty payable in cash, if any, by PQR & Co.
in respect of the year 2015-16.
Additional Information:
Excise duty paid on inputs consumed in exempt and dutiable clearances in the year 2015-16 is Rs. 2,25,000 and Rs. 4,50,000
respectively. Excise duty paid on capital goods purchased in the year 2015-16 is Rs. 6,35,000.
Show your workings with explanations where required. [ICAI RTP – NOV 2014]
STATEMENT SHOWING COMPUTATION OF 150 LAKHS

Particulars Eligible Clearances Ineligible Clearances
Domestic clearances with self brand name 210,00,000 --
Domestic clearances with other brand name
 manufactured in rural area 40,00,000 ---
 others 60,00,000
Export clearances (*presumed none is to Nepal and Bhutan) --- 120,00,000
Clearances of goods for captive consumption --- 160,00,000
Clearances of goods otherwise exempted --- 40,00,000
Total 250,00,000 380,00,000
Computation of ED liability during the year 2015-16
Particulars Rs. in lakh
Clearances eligible for exemption
• First clearances upto 150,00,000 – Fully Exempt
• Clearances in excess of 150,00,000 – 100,00,000 * 12.50% = 12,50,000 12,50,000
Clearances ineligible for exemption (chargeable to duty at normal rate)
• Domestic clearances with others brand name - 60,00,000 * 12.50% = 7,50,000
• Export clearances Exempt
• Clearances of goods for captive consumption Exempt

• Clearances of goods exempt under other exemptions Exempt
Total ED liability 20,00,000
Notes:
1. As per Notification No. 8/2003,
(a) captive consumption (used in the manufacture of final products which are eligible for SSI exemption) and exempt and export clearances
are not included in determining the limit of Rs.150 lakh for SSI exemption.
(b) clearances with brand name of others which are ineligible for SSI exemption has to be excluded while determining the limit of Rs.150
lakh. However, clearances with the brand name of others manufactured in rural area are eligible for SSI exemption and hence, such
clearances are included while determining the limit of Rs.150 lakh.
(c) in respect of units availing SSI exemption, no cenvat credit is available on inputs consumed in exempt clearances of Rs.150 lakhs.
(d) in respect of units availing SSI exemption, cenvat credit on capital goods can be availed but utilized only after clearances of Rs.150 lakh.
2. Duty is not payable on export clearance and exempt clearances. Further, intermediate goods used captively in the manufacture of final
products which are eligible for SSI exemption are also exempt from excise duty. Thus, duty will be payable only in respect of the goods
manufactured with brand name of others.
STATEMENT SHOWING COMPUTATION OF NET ED PAYABLE
Particulars Eligible Clearances
Gross ED payable on excise duty clearances 20,00,000
Less: Admissible cenvat credit
o ED on inputs consumed in dutiable clearances 4,50,000
[no credit is admissible on exempt portion]
o ED on capital goods 6,35,000
[SSI Unit can avail full credit on capital goods in same FY]
Net ED payable 8,92,000
39. From the following particulars for the financial year 2015-16, find out whether M/s. A Ltd. is eligible for SSI exemption under
Notification No. 8/2003 for the financial year 2016-17 :
No. Particulars (Rs. in Lakhs)
1. Clearance of excisable goods exempted from payment under a notification other than 8/2003 100.00
2. Clearance of account books bearing brand name of another person 100.00
3. Clearances of goods to United Nation exempted under Notification No. 108/95 50.00
4. Total Exports (including export to Nepal Rs. 50 lakhs) (other exports are to USA and USSR) 250.00
5. Clearances of goods (duty paid based on annual capacity of production under section 3A of the Central 190.00
Excise Act, 1944)
Show your calculations, working and explanation clearly wherever required. (Nov. 2014, 5 marks)

Clearance of excisable goods exempted from payment under a notification 100 ---
other than 8/2003
Clearance of account books bearing brand name of another person 100 ---
Clearances of goods to United Nation exempted under Notification No. ---- 50
108/95
Exports to Nepal 50 ---
Exports to USA and USSR --- 200
Exports to Nepal and Bhutan 50 ---
Clearances to 100% EoU (non-dutiable) --- 10
Clearances of goods (duty paid based on annual capacity of production 190 ---
under section 3A of CEA, 1944) [Note: Includible, as it is also excisable
goods and is a clearance for home consumption]
TOTAL 440 260
Since the aggregate value of clearances in the preceding year (computed in the manner as provided in SSI notification) is exceeding
400 lakhs, A Ltd shall be entitled to exemption in FY 2016-17.
40. Turnover of an SSI unit during financial year 2015-16 was as follows —
i. Clearances under brand name, which has been acquired / purchased from a foreign company and assigned in favour of the
assessee-SSI unit - Rs. 110 lakhs;
ii.Clearnaces of goods, as licensee of such goods, bearing brand name of other person - Rs. 180 lakhs;
iii.Waste and scrap - Rs. 10 lakhs;
iv. Goods which were exempt from duty - Rs. 225 lakhs;
v. Job work done under notification No. 214/ 86: -Job Charges - Rs. 30 lakhs. Cost of material on which job work done - Rs. 120
lakhs
vi. Clearances of inputs as such under Rule 3(5) of Cenvat Credit Rules, 2004 - Rs. 80 lakhs.
Can it avail SSI exemption during 2016-17?
Statement showing computation of eligibility limit of 400 lakhs
Particulars Eligible Ineligible
(Rs. in Lakhs) (Rs. in Lakhs)
Clearances under his own brand name (brand name purchased from foreign company becomes 110
own brand name of SSI-unit and is eligible for SSI-exemption & is includible)
Clearances goods bearing other's brand name, on full payment of duty (Branded goods ineligible 180
for exemption are not included)
Waste and Scrap (Waste and scrap is includible assuming it is "excisable goods"; however, if it is 10
not excisable goods, then, it is not includible)
Goods exempt from duty (Exempted goods are also excisable goods and are includible) 225
Job work done under notification No. 214/86 (Job-work exempt under Not. No. 214/86 is not 30
includible)
'Inputs cleared as such' are not 'clearances of excisable goods manufactured by assessee' and 80
are, therefore, not includible in view of Circular No. 57/88, dated 27-10-1988
Value of clearances of all excisable goods for home consumption during 2015-16 345 290
Since aggregate value clearances doesn't exceed Rs. 400 lakhs during financial year 2015-16, hence, SSI-exemption is available
during financial year 2016-17.

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© DG Education (P) Ltd [CX : SSI Notification]

SSI NOTIFICATION – 8/2003:

1. What are the provisions regarding general exemption to SSI units?

iii) Clearances to 100% EoU / EHTP Unit / STP Unit;

CLEARANCES WHICH ARE ALREADY NON-DUTIABLE

CLEARANCES BEARING BRAND NAME / TRADE NAME OF ANOTHER PERSON

M/s NEBULAE HEALTH CARE LTD- 2015-SC

BRANDED CLEARANCES – Applicability of Exemption

(a) Brand name of another person – used with permission

(b) Brand name of another person but ASSIGNED* to assessee

STANGEN IMMUNO DIAGNOSTICS- 2015-SC

v) Clearances of goods manufactured in a factory located in a rural area.

SSI EXEMPTION: PRACTICAL

Thus, 151,50,000 + 1.13625X = 195,10,000

ED liability @12.50% on such clearances of 38,37, 184 = Rs 4,79,648

Another way of solving above problem:

Thus, Total duty payable = Rs 4,79,648 (rounded off).

Credit on Capital Goods [100% allowed to SSI] - (1,00,000)

[B] Clearances involving clearances with brand name of another person

COMPUTATION OF TOTAL EXCISE DUTY LIABILITY

SSI Unit:: Treatment of EXPORT CLEARANCE

Aggregate : Rs. Lakhs

5) Clearances of exempted goods (exempted under notification other ---- 20,00,000

i) Export to USA --- 100

Captive Consumption in manufacture of excisable Goods --- 240

Statement showing computation of 400 lakhs (Rs in Lakhs)

Working Notes (WN):

[E] Comprehensive Questions

 (M.Imp & Expected)

Statement showing computation of 400 lakhs (Rs in Lakhs)

STATEMENT SHOWING COMPUTATION OF 150 LAKHS

• Clearances of goods for captive consumption Exempt

Statement showing computation of 400 lakhs (Rs in Lakhs)

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