Uttarakhand or Himachal Pradesh Units – Exemption from Excise Duty on Specified Goods

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....ct, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in the State of ^[1]Uttarakhand or State of Himachal Pradesh, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts. Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:- (i) The manufacture who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first cleara....

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....t day of March, 2010. 3. The exemption contained in this notification shall apply to any of the said units for a period not exceeding ten years from the date of publication of this notification in the Official Gazette or from the date of commencement of commercial production, whichever is later. ^24. The exemption contained in this notification shall not apply to such goods which have been subjected to only one or more of the following processes, namely, preservation during storage, cleaning operations, packing or repacking of such goods in a unit container or labeling or re-labelling of containers, sorting, declaration or alteration of retail sale price and have not been subjected to any other process or processes amounting to manufa....

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....resh fruits and vegetables including packaging       (f) Processing, preservation, packaging of mushrooms.       5. Food processing industry excluding those included in the negative list as per Annexure 1901 to 1904     6. Sugar and its by products - - 17019100 7. Silk and silk products 5004, 5005, 5006 or 5007 17116   8. Wool and wool products 5101 to 5113 17117   9. Woven fabrics (Excisable garments) - - 6101 to 6117 10. Sports goods and articles and equipments for general physical exercise and equipment for adventure sports/activities, tourism 9506     11. Paper a....

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.... vitamins or vitamins, hormones (2936 or 2937), Glycosides (2938), sugars (2940 00 00) Sugar reproduction by synthesis not allowed as also downstream industries for sugar 29 24117 6. Tanning and dyeing extracts, tanins and their derivatives, dyes, colours, paints and varnishes, putty, fillers and other mastics, inks 32 24113/24114 7. Marble and mineral substances not classified elsewhere 25020000, 2503 to 2522, 2525 to 2530 14106/14107 8. Flour mill or rice mill 11010000 15311 9. Foundries using coal     10. Mineral fuels, mineral oils and products of their distillation; Bituminous substances: Mineral waxes 27   11. Synthetic rubber products 4002 24....

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....d napkin liners for babies and similar sanitary articles 4818   Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813   Grease -proof paper 48062000   Toilet or facial tissues and other goods 4803   Paper and paper board, laminated internally with bitumen, tar or asphalt 4807   Carbon or similar copying paper 4809 90 00   Products consisting of sheets of paper or paper board, impregnated, coated, or covered with plastics and other goods of tariff item 4811 41 00, 4811 49 00, 4811 51 00 or 4811 59 00(excluding floor coverings on a base of paper or of paperboard, whether or not cut to size) 48114100, 48114900, 48115100, or 481....