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of <h1>Section 3A: Central Govt Can Set Factory Production Capacity for Excise Duty; Not for Free Trade Zones.</h1> Section 3A of the Central Excise Act, 1944, as amended by the Finance Act, 1997, allows the Central Government to determine the annual production capacity of factories producing specified excisable goods to safeguard revenue interests. The government can notify goods and impose excise duty based on the factory's production capacity. If a factory operates for only part of the year, production is calculated proportionately. Manufacturers can contest the determined production capacity, and adjustments in duty payments can be made based on actual production. This section does not apply to goods produced in free trade zones or by 100% export-oriented undertakings.
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