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of <h1>Five-Year Excise Duty Exemption for Kutch Units Announced; Conditions Apply for Investments and Clearances.</h1> The Central Government has issued a notification granting a five-year excise duty exemption for units in the Kutch district of Gujarat, effective from July 31, 2001. This exemption applies to goods specified in the Central Excise Tariff Act, 1985, excluding certain items listed in the annexure. The exemption is conditional on the unit's investment in plant and machinery being below INR 20 crore, with the exemption covering clearances up to twice the investment value annually. The notification outlines procedures for claiming exemptions, utilizing CENVAT credit, and conditions for new industrial units set up between the notification date and December 31, 2005.
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