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    <title>Units availing excise Exemption in Uttarakhand / Himachal Pradesh are free to increase production &amp; start manufacturing new goods after 1.4.10</title>
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    <description>Notification Nos. 49/2003-CE and 50/2003-CE grant a full excise duty exemption to eligible industrial units for a ten-year period from commencement of commercial production, provided they are new or substantially expanded and commence production on or before the cut-off date. Eligible units may add or modify plant and machinery and commence manufacture of new goods after the cut-off date during the exemption period without losing the exemption, but such changes do not extend or reset the fixed ten-year exemption period.</description>
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