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of <h1>Government Notification Grants Excise Duty Exemption for Goods in 100% Export Oriented Units Under Specific Conditions</h1> The Central Government issued Notification No. 136/94-C.E., granting an exemption for specified excisable goods brought into a 100% Export Oriented Undertaking (EOU). These goods, listed in Annexure I, are exempt from excise duties under the Central Excises and Salt Act, 1944, and the Additional Duties of Excise Act, 1957, when used for producing or packaging items specified in Annexure II. Conditions include Board of Approval approval, direct delivery from the factory, and adherence to specific excise rules. The undertaking must export a set percentage of goods and may pay excise duty on depreciated value for capital goods clearance.
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