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    <title>Amends notification no. 56/2003 CE dated 25-6-2003 - Exempts unit located in the state of Skkim</title>
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    <description>The amendment replaces the tariff Table with chapter-wise rates and specified inputs, requires manufacture from those inputs in the same factory for entitlement, and preserves an option to obtain a special rate based on actual value addition subject to a threshold, auditor certification and specified filing timelines; certain product categories are excluded from the special-rate option and rules govern retrospective refund application and payment of any differential between duty paid and refundable amount.</description>
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