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        F. Acts / Amendment Acts

        Section 101 - Amendment of section 8B.

        Finance Act, 2021
        Customs Tariff

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        Definition of export-oriented undertaking clarified, aligning Customs Tariff Act with Central Excise and SEZ Acts. Amendment of sub-section (6) of section 8B substitutes clause (i) to read with 'unit; or' and replaces the Explanation so that the expression 'hundred per cent. export-oriented undertaking' has the meaning assigned in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944, and the expression 'special economic zone' has the meaning assigned in clause (za) of section 2 of the Special Economic Zones Act, 2005.
                          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.

                                Definition of export-oriented undertaking clarified, aligning Customs Tariff Act with Central Excise and SEZ Acts.

                                Amendment of sub-section (6) of section 8B substitutes clause (i) to read with "unit; or" and replaces the Explanation so that the expression "hundred per cent. export-oriented undertaking" has the meaning assigned in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944, and the expression "special economic zone" has the meaning assigned in clause (za) of section 2 of the Special Economic Zones Act, 2005.


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