Safeguard duty applicability narrowed: imports by export-oriented undertakings or SEZ units exempt unless specified or cleared into domestic market. Clause 86 substitutes sub-section (2A) of section 8B to provide that safeguard duty shall not apply to articles imported by export-oriented undertakings or units in a special economic zone unless specifically made applicable by notification or imposition, or unless the article is cleared into the domestic tariff area or used in manufacture of goods cleared into that area; in such cases duty is leviable only on the portion so cleared or used as was leviable on import. The amendment also removes 'free trade zone' from the Explanation.
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Provisions expressly mentioned in the judgment/order text.
Safeguard duty applicability narrowed: imports by export-oriented undertakings or SEZ units exempt unless specified or cleared into domestic market.
Clause 86 substitutes sub-section (2A) of section 8B to provide that safeguard duty shall not apply to articles imported by export-oriented undertakings or units in a special economic zone unless specifically made applicable by notification or imposition, or unless the article is cleared into the domestic tariff area or used in manufacture of goods cleared into that area; in such cases duty is leviable only on the portion so cleared or used as was leviable on import. The amendment also removes "free trade zone" from the Explanation.
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