https://www.taxtmi.com/notifications?id=39 Notification No.71/2003-CE exempts goods cleared from designated industrial areas in Sikkim from excise duty to the extent of duty attributable to value addition, with a table specifying chapters and percentage rates for value addition calculation. Claims require monthly statements of duty paid and CENVAT utilisation, verification by the Assistant/Deputy Commissioner, and refunds or account crediting under prescribed deadlines. Manufacturers may seek a Commissioner fixed special rate based on audited actual value addition, subject to election rules, timelines, verification and adjustment; eligibility, exclusions and a ten year ceiling apply. en-us Tue, 09 Sep 2003 00:00:00 +0530 Tue, 01 Mar 2016 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=39 Notification No.71/2003-CE exempts goods cleared from designated industrial areas in Sikkim from excise duty to the extent of duty attributable to value addition, with a table specifying chapters and percentage rates for value addition calculation. Claims require monthly statements of duty paid and CENVAT utilisation, verification by the Assistant/Deputy Commissioner, and refunds or account crediting under prescribed deadlines. Manufacturers may seek a Commissioner fixed special rate based on audited actual value addition, subject to election rules, timelines, verification and adjustment; eligibility, exclusions and a ten year ceiling apply. Notifications Central Excise Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/notifications?id=39