Ssi exemption

This query is : Resolved

ravi agarwal (Querist)
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31 July 2011 SIR,
I WANT TO ASK
1) WHETHER EXPORT TO NEPAL AND BHUTAN WILL BE TREATED AS CLEARANCE FOR HOME CONSUMPTION FOR SSI EXEMPTION EVEN IF AMT IS RECEIVED IN CONVERTIBLE FOREIGN EXCHANGE?

2)UNDER SSI IT IS OBSERVED UNDER "SUPEREX INDUSTRIES THAT "The benefit of notification No.8/2003 would be lost only if the manufacturer affixes the specified goods with d brand name of another person WHO IS NOT ELIGIBLE FOR EXEMPTION UNDER THIS NOTIFICATION ..
SO whether it means that if Mr.X (ssi) produces goods under brand name of Mr. Y (another SSI) then value of such goods produced by Mr. X will not be charged to excise duty separately and WILL BE INCLUDED IN ssi exemption?

U S Sharma

U S Sharma (Expert)
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05 August 2011 1) ARE-1 procedure + convertible exchange used for payment, may qualify the export to nepal and bhutan excluded from home consumption.

2) for branded goods the assesee can not use the notification 8/2003 as amended.

branded goods here means the fixation of duty liability, if Y is paying duty ( ssi or not does not matter) then duty should be paid by X,

all goods where duty is not charged are to be clubbed to 150 L limit of SSI unit.