Excise ssi exemption

Why small scale industries exemption is not available for units using someone else's brandname?

Replies (2)
It is the specific condition issued in the SSI notification no. 8/2003 CE as amended from time to time.

If SSI exemption is provided there is a huge risk of duty evasion by big players as they could outsource most of their productions through either small scale units or forming multiple units with same brand.

Hence to avoid such cases the SSI exemption is restricted to those manufacturers producing under other's brand name.

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