Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003

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..... Chief Commissioners of Central Excise All Chief Commissioners of Central Excise and Customs Sir/Madam, Subject: Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003 Kind attention is invited to Notification Nos. 49/2003-CE and 50/2003-CE both dated 10.06.2003 which provide full exemption from excise duties to goods cleared from industrial units in th .....

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..... here the installed capacity in a particular unit is upgraded after the cut-off date, so as to increase the efficiency of the machinery by installing ancillary machines or replacement of some parts etc but in such a way that it does not lead to increase in capacity of production. (i) Where new dosage forms are manufactured after the cut-off date on the same line of production with the .....

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..... e and during the exemption period of ten years as per the notification. Therefore, it is clarified that in all the above situations, the benefit of the excise duty exemption under the notifications would continue to be available to eligible industrial units. However the period of exemption would remain ten years and would not get extended on account of such modifications or additions under any ci .....

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