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    <title>Provisions amended to disallow excise duty exemption to units involved only in peripheral activities in HIMACHAL PRADESH and UTTARAKHAND</title>
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    <description>Amendments exclude excise duty exemption for units in Himachal Pradesh and Uttarakhand that undertake only peripheral processes-such as packing, re packing, labeling, alteration of retail sale price, cleaning, sorting or preservation-so such units must pay duty under normal procedure; a quarterly return (Form A) must be filed by assessees availing the notifications with the jurisdictional Central Excise Commissionerate.</description>
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      <description>Amendments exclude excise duty exemption for units in Himachal Pradesh and Uttarakhand that undertake only peripheral processes-such as packing, re packing, labeling, alteration of retail sale price, cleaning, sorting or preservation-so such units must pay duty under normal procedure; a quarterly return (Form A) must be filed by assessees availing the notifications with the jurisdictional Central Excise Commissionerate.</description>
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