Excise duty exemption for specified tobacco goods subject to reinvestment, escrow controls, certification and recovery mechanisms. Exempts specified tobacco and tobacco-substitute goods produced in designated North East States from excise duties provided the unit meets eligibility criteria, and requires manufacturers to deposit amounts equivalent to the duties forgone into an escrow account and to invest those amounts in plant and machinery or infrastructure and social projects in the same States, subject to bonds, Commissioner approval for withdrawals, Committee oversight, certification of investments, recovery with interest for noninvestment, and a ten-year lock-in on investments unless reinvested as prescribed.