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<h1>Clarification on Excise Duty Exemptions for Industrial Units in Uttaranchal and Himachal Pradesh Under Notifications 49/2003-CE and 50/2003-CE.</h1> The circular clarifies the admissibility of excise duty exemptions under Notifications No. 49/2003-CE and 50/2003-CE for industrial units in Uttaranchal and Himachal Pradesh. It addresses three scenarios: change in ownership, relocation within specified areas, and expansion by acquiring adjacent land. The exemption remains valid if the new owner opts in writing to continue it, relocated units are verified by a Chartered Engineer, and expansions are considered akin to installing new machinery within existing premises. These clarifications ensure the continuation of benefits for the remaining exemption period under specified conditions.