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of <h1>Excise Duty Exemption Notifications for EOUs, STPs, and EHTPs: Key Highlights from Central Excise Act</h1> The various notifications granting excise duty exemptions to Export Oriented Units (EOUs), Software Technology Parks (STPs), and Electronic Hardware Technology Parks (EHTPs) under the Central Excise Act. Key notifications include: Notification No. 24/2003-CE, offering full excise duty exemption to goods manufactured by EOUs; Notification No. 23/2003-CE, providing partial duty exemption for goods cleared to the Domestic Tariff Area (DTA); Notification No. 22/2003-CE, exempting goods manufactured for export; and Notification No. 24/98-CE, exempting marine freight containers cleared from EOUs into DTA for export. Additional exemptions are detailed for hotels, restaurants, and duty-free shops under specific conditions.
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