Special economic zone inclusion expands excise scope by treating goods brought to other places in India like domestic sales. Amendment broadens section 3 proviso by substituting 'free trade zone' with 'special economic zone' and replacing 'allowed to be sold in India' with 'brought to any other place in India,' focusing excise application on physical movement into India. It adds an Explanation defining 'special economic zone' as a zone specified by Central Government notification in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Special economic zone inclusion expands excise scope by treating goods brought to other places in India like domestic sales.
Amendment broadens section 3 proviso by substituting "free trade zone" with "special economic zone" and replacing "allowed to be sold in India" with "brought to any other place in India," focusing excise application on physical movement into India. It adds an Explanation defining "special economic zone" as a zone specified by Central Government notification in the Official Gazette.
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