Excise duty parity for goods from free trade zones: excise mirrors customs duty and uses customs valuation rules. Amendment prescribes that duties of excise on goods produced or manufactured in a free trade zone and brought to any other place in India shall equal the aggregate customs duties leviable on like imported goods, and where customs duties are value based the value of such excisable goods shall be determined under the Customs Act and the Customs Tariff Act; the proviso treats varying customs rates as the highest rate for this purpose and defines 'free trade zone' to include specified zones and any zone notified by the Central Government.