Clarification on "Industrial Unit" vs. "Factory" in Area-Based Exemption Notification No. 50/2003-C.E. for Duty Eligibility.

Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as a factory may have more than one industrial units. The duty exemption under the exemption Notification No. 50/2003-C.E. is in respect of the goods cleared from an “industrial unit” - AT .....

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