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of <h1>Excise Duty Exemptions for Goods in EOUs, EHTPs, and STPs with Conditions for Export Use and Domestic Clearance</h1> The notification grants excise duty exemptions to specified goods used in manufacturing and packaging within 100% Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), and Software Technology Parks (STPs). These exemptions apply to goods used for manufacturing, development, or packaging, provided they are for export purposes. Conditions include approval from relevant authorities, direct procurement from manufacturers, and compliance with specific procedures. The notification outlines circumstances where duty is not levied, such as goods used for training or destroyed waste. It also allows certain goods to be cleared domestically under specific conditions, subject to excise duty.
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