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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Excise Duty Exemption Amended: Manufacturers in North East Can Apply for Special Rate if Value Addition Exceeds 115%</h1> Notification No. 31/2008-Central Excise, dated June 10, 2008, amends the earlier notification No. 32/99-Central Excise, providing excise duty exemptions for goods cleared from units in specific areas of North East States. The amendment introduces changes to paragraph 2A, including modifications to the table of goods and inputs, and allows manufacturers to apply for a special rate if the value addition exceeds 115% of the specified rate. It also outlines procedures for refund entitlements, including conditions and timelines for applications and refunds, particularly for manufacturers commencing production after April 1, 2008.