Exempts the goods - First Schedule CE Tariff Act, 1985 other than those mentioned in the Annexure and cleared from a unit located in the States of Assam or Tripura or Meghalaya or Mizoram or Manipur or Nagaland or Arunachal Pradesh or Sikkim - 020/2007 - Central Excise - Tariff

Excise Duty Exemption for Goods in Specified Indian States Until 2017, Subject to Conditions and Exclusions.

The notification exempts certain goods from excise duty if produced in specified states of India, namely Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland, Arunachal Pradesh, or Sikkim. This exemption applies to goods listed in the First Schedule of the Central Excise Tariff Act, 1985, excluding those in the annexure. The exemption is valid for new industrial units or those undergoing significant expansion between April 1, 2007, and March 31, 2017, for a maximum of ten years. The exemption does not apply to goods undergoing minimal processing or to specific goods like refined gold or silver produced after March 1, 2016.