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of <h1>Exemption Changes: Units in Uttarakhand and Himachal Pradesh Must Pay Duty on Packing, Labeling; File Quarterly Returns.</h1> Amendments to notifications Nos. 49 and 50/2003-CE, dated 10.06.2003, have been made to exclude certain peripheral activities from exemption benefits for units in Uttarakhand and Himachal Pradesh. These activities include packing, labeling, and price alterations. Units performing only these processes must pay duty normally. Additionally, rule 12 of the Central Excise Rules, 2002, now requires these units to file a quarterly return, Form-A, by the 20th of the month following each quarter. This requirement applies to both existing and future units, ensuring detailed reporting of production and transactions.
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