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of <h1>Central Excise Duty Exemption for Goods from North East India; Excludes Tobacco and Major Refineries. Conditions Apply.</h1> The notification exempts certain goods manufactured in specified areas of North East India from central excise duties, as per the Central Excise Act, 1944, and related acts. The exemption applies to goods produced in designated growth centers, infrastructure development centers, export promotion parks, industrial estates, and commercial estates, but excludes specific items like pan masala, tobacco products, and certain plastic bags. Major refineries and petrochemical units are also excluded. The exemption is contingent upon conditions related to value addition and CENVAT credit utilization. The notification outlines detailed procedures for claiming and calculating exemptions, including special rates for value addition.
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