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of <h1>Exemption for Electronic Hardware Tech Park Units: Limited Excise Duties on Domestic Sales; Conditions Apply</h1> The notification exempts excisable goods manufactured in an Electronic Hardware Technology Park Unit under the 100% export-oriented scheme from certain excise duties. These goods, specified in the Central Excise Tariff Act, can be sold in India up to 40% of their total production value. The exemption applies to the extent that the excise duty exceeds 50% of the customs duties that would apply if the goods were imported. The aggregate customs duties must not be less than 25% ad valorem or the specified excise duty, whichever is higher. This exemption does not apply to goods with a nil customs duty rate.
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