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<h1>Excise Duty Exemption for Lepetkata, Assam Manufacturer Valid for 10 Years Under Central Excise Act, 1944</h1> The notification exempts goods manufactured and cleared by a company located in Lepetkata, Dibrugarh, Assam, from the entire excise duty as per the First Schedule to the Central Excise Tariff Act, 1985. This exemption, issued under the Central Excise Act, 1944, is deemed necessary in the public interest and is valid for up to ten years from the start of commercial production. The notification was issued on March 1, 2007, and later rescinded by a subsequent notification in November 2011.