This notification enhances the upper limit for exemption for SSI units to Rs. 1 Crore from the earlier limit of Rs. 50 Lakhs. It also
amends the illustrations regarding this amount.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 1st September, 2000
10 Bhadrapada, 1922( Saka)
NOTIFICATION
No. 47 /2000-CENTRAL EXCISE
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of
the Government of India in the Ministry of Finance ( Department of Revenue), specified in column(2) of the Table hereto
annexed shall be amended in the manner specified in column(3) of the said Table.
TABLE
Sl.
No.
Notification
No. and
date
Amendment
(1)(2) (3)
1.
8/2000 -
Central
Excise
dated the 1
st
March,
2000
In the said notification,-
(i) in the TABLE, -
1. against Sl No 1, in column (2) ,-
(I) for the words "fifty lakh rupees", the words " one hundred lakh rupees" shall be substituted,
(II) the following proviso shall be inserted at the end namely;-
" Provided that if any clearances for home consumption have been made before the 1
st
day of
September, 2000 under this notification during the financial year 2000-2001 ,whether at nil rate or
otherwise, the aggregate value of such clearances shall be taken into account for computing the limit of
one hundred lakh rupees".
2. Sl No 2 and the entries relating thereto shall be omitted;
(ii) after the TABLE, the following shall be inserted namely:-
'ILLUSTRATIONS REGARDING SL NO 1 OF THE TABLE (In these Illustrations, "clearances" means
clearances for home consumption)
Illustration 1 . As on the 31
st
day of August, 2000, a manufacturer has made clearances of an aggregate value
of forty lakh rupees at nil rate of duty. He shall be entitled to additional duty free clearances upto an aggregate
value of sixty lakh rupees, only in the remaining part of the financial year 2000-2001.
Illustration 2. As on the 31
st
day of August, 2000, a manufacturer has made clearances of an aggregate value
of sixty lakh rupees, comprising of fifty lakh rupees at nil rate of duty and ten lakh rupees at the concessional
rate of duty at five per cent. He shall be entitled only to additional duty free clearances upto an aggregate value
of forty lakh rupees only, during the remaining part of the financial year 2000-2001.
Illustration 3 . As on the 31
st
day of August, 2000, a manufacturer has made clearances of an aggregate value
of one hundred and ten lakh rupees, comprising of fifty lakh rupees at nil rate of duty , fifty lakh rupees at the
concessional rate of duty of five per cent and ten lakh rupees at the normal rate of duty. He shall not be entitled
to any additional clearances at nil rate of duty during the remaining part of the financial year 2000-2001.
(iii) in the Explanation, after clause (H), the following clause shall be inserted, namely:-
" (I) refund of duty paid at the concessional rate of five per cent on any clearances made before the 1
st
day of
September 2000 on the ground that such clearances are included in the aggregate value of clearances under
Sl.No.1 of the TABLE, shall not be admissible."
2.
9/2000 -
Central
Excise
dated the 1
st
March,
2000
In the said notification,-
(i) in the TABLE,
1. against Sl No 1, in column (2) ,-
1. for the words "fifty lakh rupees", the words " one hundred lakh rupees" shall be substituted;
2. the following proviso shall be inserted at the end namely,-
" Provided that if any clearances for home consumption have been made before the 1
st
day of September
2000 , whether at nil rate or otherwise, the aggregate value of such clearances shall be taken into account for
computing the limit of one hundred lakh rupees."
(b) Sl No 2 and the entries relating thereto shall be omitted;
(ii) after the TABLE, the following shall be inserted, namely,-
'ILLUSTRATIONS REGARDING SL NO 1 OF THE TABLE( In these Illustrations, "clearances" means
clearances for home consumption.
Illustration 1 . As on the 31
st
day of August, 2000, a manufacturer made clearances of an aggregate value of
sixty lakh rupees, comprising of fifty lakh rupees at the concessional rate of sixty per cent of normal duty and ten
lakh rupees at the concessional rate of eighty per cent of normal duty. He shall be entitled to additional
clearances upto an aggregate value of forty lakh rupees, at the concessional rate of sixty per cent of normal
duty, during the remaining part of the financial year 2000-2001.
Illustration 2 . A manufacturer made clearances of an aggregate value of clearances of thirty lakh rupees at nil
rate during the financial year 2000-2001 under notification 8/2000-Central Excise dated the 1
st
March 2000.
Thereafter he opted for exemption under this notification. As on the 31
st
day of August, 2000, the manufacturer
made clearances of an aggregate value of sixty lakh rupees, comprising of thirty lakh rupees at nil rate of duty,
twenty lakh rupees at the concessional rate of sixty per cent of normal duty and ten lakh rupees at the
concessional rate of eighty per cent of normal duty. He shall be entitled under this notification to additional
clearances upto an aggregate value of forty lakh rupees, at the concessional rate of sixty per cent of normal
duty, during the remaining part of the financial year 2000-2001.
Illustration 3 . As on the 31
st
day of August, 2000, a manufacturer has made clearances of an aggregate value
of one hundred and ten lakh rupees, comprising of fifty lakh rupees at the concessional rate of sixty per cent of
normal duty , fifty lakh rupees at the concessional rate of eighty per cent of normal duty and ten lakh rupees at
the normal rate of duty .He shall not be entitled to any exemption under this notification during the remaining part
of the financial year 2000-2001.
(iii) in paragraph 2, Illustrations I, II, III and IV , shall be omitted.
(iv) in the Explanation , after clause (H), the following clause shall be inserted, namely:-
" (I) refund of the difference between any duty paid on clearances made before the 1
st
day of September, 2000
and the concessional rate of sixty per cent of normal duty on the ground that such clearances are included in the
aggregate value of clearances under Sl.No.1 of the TABLE, shall not be admissible."
( VIVEK JOHRI)
DEPUTY SECRETARY TO THE GOVERNMENT OF INDIA
F. No. 354/142/2000-TRU
Note:-
1. Notification No.8/2000 -Central Excise, dated 1st March, 2000 was published in the Gazette of India, Extraordinary, vide
G.S.R. 186 (E), dated the 1st March, 2000 and was last amended by notification No.31/2000 - Central Excise, dated the 31
st
March,2000 [G.S.R. 291 (E), dated the 31
st
March,2000]
2. Notification No.9/2000 -Central Excise, dated 1st March, 2000 was published in the Gazette of India, Extraordinary, vide
G.S.R. 187 (E), dated the 1st March, 2000 and was last amended by notification No.31 /2000 - Central Excise, dated the 31
st
March,2000 [ G.S.R.291 (E), dated the 31
st
March,2000]
