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of <h1>Government Amends Excise Duty Notification for EOUs, EHTP, and STP; Updates Spare Parts Provision in Annexure-V</h1> The Central Government issued Notification No. 03/2009-Central Excise on February 23, 2009, amending Notification No. 22/2003-Central Excise, dated March 31, 2003. This amendment pertains to Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTP), and Software Technology Parks (STP) involved in manufacturing, packaging, or job work for export, exempting them from excise duty. The amendment specifically modifies Annexure-V, replacing the entry for serial number 31 with a provision allowing spares up to 5% of the value of respective goods listed from serial number 1 to 29 in each financial year.
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