Notification No. 49 2003
In exercise of the powers conferred by sub–section (1) of section 5A of the Central Excise Act,
1944 (1 of 1944), read with sub–section (3) of section 3 of the Additional Duties of Excise (Goods of
Special Importance) Act, 1957 (58 of 1957) and sub–section (3) of section 3 of the Additional Duties of
Excise (Textiles and Textile Articles) Act, 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 Uttranchal 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.
2. The exemption contained in this notification shall apply only to the following kinds of units, namely:–
(a) new industrial units which have commenced their commercial production on or after the 7th day of
(b) industrial units existing before the 7th day of January, 2003, but which have undertaken substantial
expansion by way of increase in installed capacity by not less than twenty five per cent, on or after the
7th day of January, 2003.
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.