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    <title>Review of progress of implementation of Scheme of Budgetary Support to eligible industrial units located in States of Jammu &amp; Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim - clarification</title>
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    <description>Clarifies operational aspects of the Scheme of Budgetary Support: units previously covered by residual excise exemptions are not eligible; kits comprising in house and third party sourced inputs qualify as manufactured products when supplied as finished kits; Chartered Accountant certification is recognised; assessees may obtain separate registrations to segregate eligible operations. The Central Tax officer at the principal place of business sanctions claims for multi location assessees; month wise details must accompany quarterly refund applications. Claims must be disposed within two weeks, not exceeding thirty days. Support is a grant subject to CAG audit and decisions of the sanctioning authority are final.</description>
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      <description>Clarifies operational aspects of the Scheme of Budgetary Support: units previously covered by residual excise exemptions are not eligible; kits comprising in house and third party sourced inputs qualify as manufactured products when supplied as finished kits; Chartered Accountant certification is recognised; assessees may obtain separate registrations to segregate eligible operations. The Central Tax officer at the principal place of business sanctions claims for multi location assessees; month wise details must accompany quarterly refund applications. Claims must be disposed within two weeks, not exceeding thirty days. Support is a grant subject to CAG audit and decisions of the sanctioning authority are final.</description>
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