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of <h1>Government Exempts EOU Goods from Excise Duty via Notification No. 24/2003-CE; Rescinds Previous Notifications.</h1> The Central Government issued Notification No. 24/2003-CE, effective April 1, 2003, exempting all excisable goods produced or manufactured in Export Oriented Units (EOUs) from excise duty under section 3 of the Central Excise Act, 1944. This exemption does not apply to goods brought to other locations within India. The notification also rescinds previous notifications: 125/84, 127/84, and 55/91, related to central excise duties. This decision was made in the public interest, utilizing powers under section 5A of the Central Excise Act, 1944.
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