Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 in specific situations – reg.

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..... cise Customs New Delhi, the 17 th February, 2012 To All Chief Commissioners of Central Excise Customs, All Chief Commissioners of Central Excise, All Directors Generals Sir/Madam, Sub : Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 in specific situations reg. .....

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..... and 50/2003-CE , both dated 10.06.2003, in the following situations: a. When there is a change in the ownership of a Unit already availing of the benefit of an area-based exemption Notification; b. When a Unit availing of the exemption physically shifts to a new location within the areas specified in the exemption Notification; and c. When a Unit availing of the exemption under .....

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..... units should be examined on a case to- case basis and the exemption should be allowed to continue subject to certain safeguards like establishing through proper inventorisation and certification by a Chartered Engineer that the unit has relocated its plant, machinery, equipment, manpower etc. and relocation to areas specified in the relevant Notification only and not across States and/or Notific .....

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