Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 5A of the Central Excise Act includes 'special economic zones' in place of 'free trade zones.'</h1> Section 5A of the Central Excise Act is amended to include references to 'special economic zones' alongside 'free trade zones' in sub-section (1). The amendment modifies clause (i) to replace 'free trade zone' with 'free trade zone or a special economic zone,' and clause (ii) to change 'allowed to be sold in India' to 'brought to any other place in India.' Additionally, the Explanation is updated to include 'special economic zone' alongside 'free trade zone.' These changes are part of the Finance Act, 2001, aimed at updating the statutory language to encompass special economic zones.
TaxTMI 
TaxTMI 
