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of <h1>Excise Duty Exemption for J&K Goods on Value Addition Under Central Excise Act; Conditions Apply, Valid for 10 Years.</h1> The notification exempts goods produced in Jammu and Kashmir from excise duty on value addition under the Central Excise Act, 1944, effective from February 6, 2010. It specifies eligible goods and conditions for exemption, including the requirement for manufacturers to utilize CENVAT credit before claiming cash refunds. Manufacturers can opt for a special rate for value addition if it exceeds the standard rate by 115%. The exemption applies to new industrial units and existing units undergoing substantial expansion or creating significant employment. The exemption is valid for up to ten years and excludes certain goods and processes.
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