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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Safeguard duty applicability: applies to goods from export oriented units or SEZ units when cleared to domestic tariff area.</h1> The amendment to section 8B(2A) provides that safeguard duty does not apply to articles imported by export oriented undertakings or units in special economic zones unless specifically made applicable by notification or where the article is cleared into the domestic tariff area or used in manufacture of goods cleared into the domestic tariff area, in which cases safeguard duty is leviable on the portion so cleared or used as was leviable on import; the term 'free trade zone' is omitted from the Explanation.

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