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<h1>India Modifies Excise Duty Exemptions for North East Manufacturers; Focus on Value Addition, CENVAT Credit Utilization</h1> The Government of India has amended Notification No. 32/99-Central Excise, dated July 8, 1999, to modify excise duty exemptions for manufacturers in North East States. The amendment changes the calculation of duty payable, focusing on value addition during manufacturing. It specifies duty rates for various goods categories and outlines procedures for claiming exemptions, including CENVAT credit utilization. Manufacturers can opt for a special rate based on actual value addition, subject to approval by the Commissioner of Central Excise. The notification, effective from April 1, 2008, aims to streamline duty exemptions and refund processes for eligible manufacturers.