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          <h1>Amendment to Central Excises Act Section 3: Changes for Goods from Free Trade Zones and Export-Oriented Undertakings.</h1> The amendment to section 3 of the Central Excises Act, as per the Finance Act, 1984, modifies the proviso in sub-section (1). It now includes excisable goods produced or manufactured in a free trade zone or by a hundred percent export-oriented undertaking, which are allowed to be sold in India. The amendment also redefines 'free trade zone' to include specific zones like Kandla and Santa Cruz and any other zones specified by the Central Government. Additionally, it defines a 'hundred percent export-oriented undertaking' as one approved by a designated Board under the Industries (Development and Regulation) Act, 1951.

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