Exemption on excise duty limits excise for EOU/EPZ made jewellery and dead stock sold domestically to specified effective rates. Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.