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    <title>Amends notification no. 39/2001 CE dated 31-7-2001 - 5 Year Excise Free Holiday for Units in Kutch District of Gujarat</title>
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    <description>Amendment replaces the concessional rates Table and conditions to require manufacture from specified inputs and permits manufacturers to apply to the Commissioner for fixation of a special rate where audited evidence shows actual value addition of at least 115% of the Table rate; applications are due by 30th September with a possible 30 day extension and must be supported by a statutory auditor&#039;s certificate, while refunds at the special rate operate from the first April of the application year or from commencement of commercial production for new units.</description>
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      <description>Amendment replaces the concessional rates Table and conditions to require manufacture from specified inputs and permits manufacturers to apply to the Commissioner for fixation of a special rate where audited evidence shows actual value addition of at least 115% of the Table rate; applications are due by 30th September with a possible 30 day extension and must be supported by a statutory auditor&#039;s certificate, while refunds at the special rate operate from the first April of the application year or from commencement of commercial production for new units.</description>
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