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of <h1>India Extends Excise Duty Exemptions for EOUs, EHTP, and STP Units; Includes Education and Higher Education Cess</h1> The Government of India has amended Notification No. 23/2003-Central Excise, extending excise duty exemptions for Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTP), and Software Technology Parks (STP) units. The amendment, effective from July 11, 2014, includes exemptions for the Education Cess and the Secondary and Higher Education Cess on goods cleared to the Domestic Tariff Area (DTA). These changes are made under the Central Excise Act, 1944, and the Finance Acts of 2004 and 2007, reflecting the government's interest in supporting these sectors.
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