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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>Definition of special economic zone aligned with SEZ Act and conditions made mutually exclusive under the customs tariff provision.</h1> The amendment revises sub section (6) to make the two qualifying conditions mutually exclusive and substitutes an Explanation aligning the terms hundred per cent. export-oriented undertaking with the Central Excise definition and special economic zone with the Special Economic Zones Act meaning, thereby harmonising terminology for application of the Customs Tariff provision.

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