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of <h1>Excise Duty Exemption for Ash from 100% Export Oriented Units Aligns with Previous Slag Policy, Notification No. 125/84-C.E.</h1> The circular addresses the exemption of ash generated in a 100% Export Oriented Unit from excise duty. It specifies that this exemption applies if the ash is cleared to the domestic tariff area for dumping purposes without any payment received by the party. This policy aligns with the exemption previously granted for slag under Notification No. 125/84-C.E., dated 26-5-1984. The Ministry of Finance instructs that these guidelines be communicated to relevant field formations for implementation.
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