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Exemption from duty of excise - EOUs/EHTP/STP Units - EOUs/EHTP/STP Units and Goods Cleared to DTA - Amendment in Notification Nos. 22/2003-Central Excise and 23/2003-Central Excise dated 31/03/2003 - 20/2023 - Central Excise - Tariff
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Excise duty exemption now excludes procurements for wind and solar captive power plants; policy cross references updated. Amendments to Notification Nos. 22/2003 and 23/2003 revise internal paragraph cross references and update definitions to refer to the current Foreign Trade Policy and Handbook of Procedures. Critically, a new paragraph excludes procurement of goods for setting up, operation and maintenance of wind and solar captive power plants from the excise duty exemption, and obsolete policy period figures are omitted to align terminology and table/annexure references with the updated policy instruments.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption now excludes procurements for wind and solar captive power plants; policy cross references updated.
Amendments to Notification Nos. 22/2003 and 23/2003 revise internal paragraph cross references and update definitions to refer to the current Foreign Trade Policy and Handbook of Procedures. Critically, a new paragraph excludes procurement of goods for setting up, operation and maintenance of wind and solar captive power plants from the excise duty exemption, and obsolete policy period figures are omitted to align terminology and table/annexure references with the updated policy instruments.
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