Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 in specific situations – reg.

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....e 17th February, 2012 To All Chief Commissioners of Central Excise & Customs, All Chief Commissioners of Central Excise, All Directors Generals Sir/Madam, Sub : Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 in specific situations - reg. Your kind attention is invited to Notifications No. 49/2003-CE and....

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.... the ownership of a Unit already availing of the benefit of an area-based exemption Notification; b. When a Unit availing of the exemption physically shifts to a new location within the areas specified in the exemption Notification; and c. When a Unit availing of the exemption under an area-based Notification expands by acquiring a plot of land adjacent to its existing premises and installing ne....

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.... establishing through proper inventorisation and certification by a Chartered Engineer that the unit has relocated its plant, machinery, equipment, manpower etc. and relocation to areas specified in the relevant Notification only and not across States and/or Notifications. 5. In the context of expansion of a Unit by acquiring an adjacent plot of land and installing new plant and machinery on suc....