Scope of Notification Nos.49/2003-CE and 50/2003-CE both dated 10.06.2003

Excise exemption entitlement continues despite post-cutoff machinery additions or new products, but exemption duration remains fixed.

Units that commence commercial production on or before the cut-off remain entitled to excise duty exemption for excisable goods (except negative list items) even if they add or modify plant and machinery, install ancillary equipment, replace parts, increase efficiency without increasing capacity, change dosage forms on the same line, or produce new products using existing machinery after the cut-off or during the ten-year exemption period; the exemption term is fixed at ten years and does not extend due to such modifications or additions.