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of <h1>Excise Duty Exemption for North East India: Investment in Local Infrastructure Required for Manufacturers Post-2007.</h1> The notification exempts goods under specific sub-headings, including tobacco products, from excise duties if produced in designated North East Indian states. To qualify, units must have commenced production between December 24, 1997, and February 28, 2001, and continued operations thereafter. Manufacturers must invest the excise duty savings in local infrastructure or manufacturing. Funds are managed through an escrow account, with investments required within two years. Compliance is monitored by a committee, and failure to invest results in duty recovery. The exemption ceased for goods cleared after March 1, 2007, but conditions remain for prior clearances.
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