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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....Revenue Central Board of Excise & Customs   New Delhi, the   17^th 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 ....

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....ed from field formations as well as from trade and industry seeking clarification regarding admissibility of benefit under area-based exemption Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003,  in the following situations: a.     When there is a change in the ownership of a Unit already availing of the benefit of an area-based exemption Notification; ....

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....fore effecting the first clearance. 4.         So far as the case of an eligible unit physically shifting to a new location is concerned, it is clarified that the exemption in such cases should be available for the residual period of exemption.  However, the cases of relocated units should be examined on a case - to- case basis and the exemption shou....