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Excise exemption for non-ssi domestic turnover

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Shams

Consultant

112 Points Posted on 12 February 2015

There is a website that states that
1. Non-SSI manufacturing units are exempted from Excise registration if their domestic turnover is less than 50Lacks.
2. SSI manufacturing units are exempted from Excise registration if their domestic turnover is less than 100Lacks.
Export turnover will not be counted for Excise limit of 150 lacks.

I am able to find govt. websites that clearly talk about SSI (Non Cenvat) scheme where an SSI unit has option to 'not' register for Excise till his domestic (home) turnover is less then 100Lacks, irrespective of export turnover. Some websites also quote Notification number 8/99 and 9/99 for this.

But I am not able to find any govt. website that gives details (notification number) about excise exemption for Non-SSI for domestic turnover of less then 50Lacks.

Can someone please give their valuable advise on this matter (with circular / notification details if possible).

Sincerely thanking you in advance!

Replies (1)

hanamshet

CONSULTANT

91 Points Posted on 21 February 2015

Please refer to central excise tariff notification No. 8/2003 as amended on www.cbec.gov.in for SSI exemption. You will not get any exemption if the goods bear others brand name as explained in the notification. You will have to pay duty from rupee one. If the goods do not bear others brand name you are not required to file any declaration and obtain registration till you reach local turnover of 90 lacks. You will obtain registration after reaching 150 lakhs.and pay duty at appropriate rate of duty on quarterly basis and file quarterly returns in form ER3.