In the Union Budget 2000-2001, some facilities have been extended to the manufacturers regarding the payment of duty against the clearances made by them in a month in the following manner:

1. Every Non-SSI unit is allowed to pay the duty in respect of the clearances of goods during the first fortnight of the month, by the twentieth day of that month and he can discharge the duty liability in respect of the clearances made in the second fortnight of the month, other than the month of March, by the fifth day of the succeeding month.
   
   However, during the Second Fortnight of March, the unit shall pay the duty liability by the 31^st day of March.
   
   
2. Every manufacturer availing of the exemption based on the value of clearances in a financial year shall discharge his duty liability in respect of the clearances made during a calendar month, by the fifteenth day of the succeeding month.
   
   
3. If the manufacturer fails to pay the amount of duty payable by the due date, he shall be liable to pay the outstanding amount along-with the interest @ 24% per annum on the outstanding amount till the date of actual payment of the outstanding amount.
   
   
4. If the manufacturer defaults on account of either full payment of any one instalment or duty is discharged beyond a period of thirty days from the due date in a financial year or the condition of payment of duty on due date is violated for the third time in a financial year, whether in succession or otherwise, then the manufacturer shall forfeit the facility to pay the duty in instalments for a period of two months.