Notification No. 36/2003 provides duty exemption for first clearances of specified goods, up to ₹25 lakh, with conditions on aggregate value and documentation.
Notification No. 35/2003-Central Excise exempts first clearances of fabrics for home consumption up to ₹20 lakhs from excise duty, effective from 30th April 2003.
“normal rate of duty” means the duty of excise specified in the First Schedule to the said Central Excise Tariff Act read with any relevant notification (other than this notification) issued under sub-section (1) of section 5A of the said Central excise Act.
