Exemption for Special Economic Zone goods: amendment excludes SEZ-produced goods from dutiable goods under excise law.

The amendment narrows the scope of dutiable goods under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 by inserting the words "(excluding goods produced or manufactured in a Special Economic Zone)" after the phrase "dutiable goods" in section 3(1), thereby removing SEZ-produced or SEZ-manufactured medicinal and toilet preparation goods from the category of goods subject to excise duty under that provision.

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