Clarification regarding peripheral activities for Area Based Exemption notification

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....ng LTU), All Commissioners of Central Excise (including LTU), All Director Generals. Subject: Clarification regarding peripheral activities for Area Based Exemption notification Nos. 49 & 50/2003-CE, both dated 10.06.2003 as amended by notification No. 01/2008-CE dated 18.01.2008. Madam/ Sir, The undersigned is directed to refer to the notification No. 01/2008-CE dated 18.01.2008 vide whi....

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....tter was discussed in the Chief Commissioners' Conference held at Shillong on 30th and 31st October, 2009. The Conference was of the view that going by the wordings of the notifications, the benefit of exemption has to be allowed in cases where both the activity of manufacture and the peripheral activities mentioned in the notification are undertaken in the States of 'Uttarakhand' or 'Himachal Pra....