Substantial Expansion by way of increase in installed capacity for the units availing area based exemption

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..... Subject: Substantial Expansion by way of increase in installed capacity for the units availing area based exemption. Area based exemption is available to the units in the specified areas in the North-East region, Jammu Kashmir, Himachal Pradesh and Uttarakhand under different notifications. The exemption is applicable to the new industrial units set up after the specified date and also to .....

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..... asis of inputs received from field formations. 4. The matter has been examined. The exemption notification is applicable only to the specified goods. Therefore, the condition of substantial expansion should also be applicable to the specified goods only. Therefore, it is clarified that only when the substantial expansion of the installed capacity of the specified goods is undertaken, then only t .....

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