<h1>Excise Duty Exemption Amended: Excludes Himachal & Uttarakhand Units in Non-Manufacturing Activities; Quarterly Returns Required.</h1> The Central Government has amended excise duty exemption provisions, effective from January 18, 2008, to exclude units in Himachal Pradesh and Uttarakhand engaged solely in peripheral activities such as packing, labeling, or price alteration. This aims to encourage genuine industrial activities by ensuring exemptions benefit substantial manufacturing processes. Similar measures apply to special category states in the North-east. Notifications No. 1/2008-C.E., 3/2008-C.E.[N.T.], and 4/2008-C.E.[N.T.] have been issued to enforce these changes. Additionally, a quarterly return requirement has been introduced to assess the impact of these exemptions, with returns due by the 20th of the month following each quarter.