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of <h1>Excise Duty Exemption for New and Expanded Industrial Units in Uttarakhand and Himachal Pradesh Under Central Excise Tariff Act.</h1> The notification exempts specified goods from excise duty under the Central Excise Tariff Act, 1985, for units located in designated industrial areas of Uttarakhand and Himachal Pradesh. The exemption applies to new industrial units established between January 7, 2003, and March 31, 2010, and existing units that expanded 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 commercial production. Certain goods and processes are excluded from this exemption, and specific conditions must be met for manufacturers to avail of it.
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