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    <description>Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.</description>
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      <description>Exemption caps excise on goods made in EOUs or EPZs and sold in India at specified effective rates: plain gold jewellery, plain silver jewellery, and broken stones or dead stock. For broken stones/dead stock the chargeable amount equals fifty percent of the higher of customs duty on like imports or excise on like domestic non EOU/EPZ goods. Dead stock means goods not exported within two years of manufacture.</description>
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