Exercising option to avail of the exemption to specified goods cleared from factory located in Uttaranchal and Himachal Pradesh vide ntf. no. 49/2003-CE Dt. 10/06/2003 as amended and ntf. no. 50/2003-CE Dt. 10/06/2003 as amended
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Option to avail exemption: written option must be filed before first clearance; special window allowed for existing units. The amending notification requires a written option to avail exemption to be exercised by the manufacturer before effecting the first clearance and is effective from the date of exercise. Units already operating under the June 2003 notifications as of 5 November 2003 had until 30 November 2003 to submit the written option; units not yet effecting their first clearance may submit the written option any time in the current financial year, provided it is submitted before their first clearance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Option to avail exemption: written option must be filed before first clearance; special window allowed for existing units.
The amending notification requires a written option to avail exemption to be exercised by the manufacturer before effecting the first clearance and is effective from the date of exercise. Units already operating under the June 2003 notifications as of 5 November 2003 had until 30 November 2003 to submit the written option; units not yet effecting their first clearance may submit the written option any time in the current financial year, provided it is submitted before their first clearance.
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