Availability of excise duty exemption to the units which have already availed of exemption under New Industrial Policy for another 10 years by way of 2nd substantial expansion in the State of Jammu & Kashmir – Clarification – Regarding

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....rnment of India Ministry of Finance Department of Revenue Tax Research Unit New Delhi, the 3^rd January, 2014 To, Chief Commissioners of Central Excise (All), Chief Commissioners of Central Excise and Customs (All), Director General, Directorate General of Central Excise Intelligence, Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (....

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....and other concessions for the State of J&K announced by the Department of Industrial Policy and Promotion (DIPP) in June 2002, notification No.56/2002-CE (location specific exemption to all goods other than the exclusion list) & No. 57/2002-CE (non-location specific exemption to specified industries other than the exclusion list), both dated 14.11.2002 were issued to provide exemption from excise ....

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.... 2.2   Notification Nos.56/2002-CE & No.57/2002-CE and notification No.1/2010-CE does not specifically provide any cut-off date (sunset clause) for setting up of new units or for units undertaking substantial expansion. Further, notification No.1/2010-CE does not debar an existing unit which has availed of excise duty exemption under Notification Nos.56/2002-CE & No.57/2002-CE, both da....