G.S.R (E) .- 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 First Schedule and the
Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods specified in
Annexure-I appended hereto, and cleared from a unit located in the Industrial Growth Centre or Industrial
Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area
or Commercial Estate or Scheme Area, as the case may be, specified in Annexure-II appended hereto, 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
January, 2003;
(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