Exemption to specified goods brought into a 100% EOU

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....ods) when brought in connection with the production or manufacture or packaging of articles specified in Annexure II to this notification, as the case may be, into a hundred percent export oriented undertaking from the whole of - (i) the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and (ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), subject to the following conditions, namely :- (a) the undertaking is approved by the Board of Approval for hundred percent export oriented undertaking appointed by the Central Government in exercise of the powers confer....

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....as may be allowed by the Board, such undertaking shall pay excise duty on depreciated value and at the rate in force at the time of payment of such excise duty. (h) on the clearance of goods other than those specified in condition (g) above, as may be allowed by the Board, such undertaking shall pay excise duty on the full value at the time of their clearance from the factory of manufacture and at rates in force on the date of payment of such excise duty. Explanation : The depreciation shall be allowed for the period commencing from the date of commercial production by the Undertaking or the date of receipt of the goods specified in the condition (g) above, in the Undertaking, whichever is later, till the date of payment of duty. A....