A major benefit of the policy was the exemption from excise duty for the first 10 years from the date of commercial production, the said exemption was granted through an exemption notification issued under the Central Excise Act.
source https://www.caclubindia.com/articles/multiple-litigations-in-budgetary-support-scheme-refund-47886.asp
source https://www.caclubindia.com/articles/multiple-litigations-in-budgetary-support-scheme-refund-47886.asp
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