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of <h1>Excise Duty Exemption: New Products and Machinery Upgrades Allowed for Units in Uttarakhand & Himachal Pradesh Until 2010 Cut-off.</h1> Notification Nos. 49/2003-CE and 50/2003-CE, both dated 10.06.2003, grant full excise duty exemption to goods from industrial units in Uttarakhand and Himachal Pradesh for ten years from the start of commercial production. The exemption applies to new units or those undergoing substantial expansion, commencing production by 31.3.2010. Clarifications were sought regarding eligibility for units producing new products or upgrading machinery post cut-off date. The Board confirms that eligible units can modify or add machinery and produce new products within the exemption period, but the exemption duration remains ten years without extension.
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