Exemption to North East States from Excise duty to goods cleared from a unit located in the Growth Centre or Integrated Infrastructure Development Centre or Export Promotion Industrial Park or Industr - 032/1999 - Central Excise - Tariff
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Excise duty exemption for goods from designated North East industrial zones enabling refund or credit based on value addition rates. Exemption from central excise duty is provided for goods manufactured and cleared from units located in specified Growth Centres, Integrated Infrastructure Development Centres, Export Promotion Industrial Parks, Industrial Estates, Industrial Areas, Commercial Estates or Scheme Areas in North East states, excluding listed goods and specified refinery units. The benefit equals duty on value addition determined by fixed Table rates or a commissioner fixed special rate based on audited actual value addition, with procedural conditions for CENVAT credit utilisation, filing monthly statements, refund or account current crediting, verification, and recovery of irregular credits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for goods from designated North East industrial zones enabling refund or credit based on value addition rates.
Exemption from central excise duty is provided for goods manufactured and cleared from units located in specified Growth Centres, Integrated Infrastructure Development Centres, Export Promotion Industrial Parks, Industrial Estates, Industrial Areas, Commercial Estates or Scheme Areas in North East states, excluding listed goods and specified refinery units. The benefit equals duty on value addition determined by fixed Table rates or a commissioner fixed special rate based on audited actual value addition, with procedural conditions for CENVAT credit utilisation, filing monthly statements, refund or account current crediting, verification, and recovery of irregular credits.
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