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of <h1>Excise Duty Exemption Amended: New Value Addition Method for Jammu & Kashmir Manufacturers from April 1, 2008.</h1> The notification amends the previous Central Excise Notification No. 57/2002, providing excise duty exemptions for specified goods manufactured in Jammu & Kashmir. Key changes include substituting the previous duty exemption method with one based on value addition in manufacturing. It outlines the calculation of duty payable, conditions for exemptions, and procedures for claiming refunds. Manufacturers must submit duty statements to relevant authorities, and the option for special rate determination based on actual value addition is available. These amendments take effect from April 1, 2008, and aim to streamline excise duty processes for eligible manufacturers.
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