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of <h1>Clarification on Excise Duty Exemption for Industrial Units in Himachal Pradesh and Uttaranchal Under Notifications 49/2003-CE & 50/2003-CE.</h1> The circular addresses the excise duty exemption for new and expanding industrial units in Himachal Pradesh and Uttaranchal, as per Notifications No. 49/2003-CE and No. 50/2003-CE. It clarifies that such units must declare their exemption status as per Notification No. 36/2001-CE (NT), dated 26th June 2001. Manufacturers claiming these exemptions must provide detailed information, including the grounds of exemption and reference to the relevant notifications. The jurisdictional officer is responsible for verifying these declarations. Field formations are instructed to be informed, and a Hindi version will be provided.
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