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of <h1>Excise Duty Exemption for Uttarakhand and Himachal Pradesh Units (2003-2010) Rescinded by Notification No. 21/2017.</h1> The Central Government issued Notification No. 49/2003-CE on June 10, 2003, exempting specified goods produced in Uttarakhand or Himachal Pradesh from excise duty under certain conditions. This exemption applies to new industrial units commencing production between January 7, 2003, and March 31, 2010, and existing units expanding capacity by at least 25% within the same period. The exemption is valid for up to ten years from the notification's publication or the start of production. Certain processes and goods, such as tobacco and thermal power plants, are excluded. The notification was rescinded by Notification No. 21/2017 on July 18, 2017.
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