Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003 – reg.

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....ntral Board of Excise & Customs New Delhi, the 1^st April, 2013 To, All Chief Commissioners of Central Excise & Customs, All Chief Commissioners of Central Excise, All Director Generals Sir/Madam Sub.:- Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003 - reg. Your ki....

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....ion would also include a plot which is not immediately adjoining the existing plot but at some distance away from the existing plot. 3. The matter has been examined. Para 5 of the aforesaid circular dated 17.02.2012 is meant for a situation where the expansion is done by acquiring the adjoining plot with at least one common boundary which merges with the existing plot/premises to make it one un....