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    <title>Amendments carried out in notification Nos. 49 &amp; 50/2003-CE, both dated 10.06.2003 in respect of exemption to units located in Uttarakhand and Himachal Pradesh and amendment carried out in rule 12 of Central Excise Rules, 2002 so as to prescribe for a quarterly return for these units</title>
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    <description>Amendments exclude units performing only peripheral processes-such as packing, re packing, labeling, re labeling, and alteration of retail sale price-from exemption under notification Nos. 49 &amp; 50/2003-CE, requiring such units to pay duty normally. Concurrently, rule 12 was amended to mandate a quarterly return (Form A) for units availing the exemption, to be filed with the Commissioner by the twentieth day of the month following the quarter, electronically or by post; the obligation covers both existing and future units.</description>
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      <description>Amendments exclude units performing only peripheral processes-such as packing, re packing, labeling, re labeling, and alteration of retail sale price-from exemption under notification Nos. 49 &amp; 50/2003-CE, requiring such units to pay duty normally. Concurrently, rule 12 was amended to mandate a quarterly return (Form A) for units availing the exemption, to be filed with the Commissioner by the twentieth day of the month following the quarter, electronically or by post; the obligation covers both existing and future units.</description>
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