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        F. Acts / Amendment Acts

        Section 122 - Amendment of section 5A

        Finance Act, 2001
        EXCISE

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        Excise provision expanded to include special economic zones and broaden movement language for goods within India. Amendment to section 5A modifies the proviso to substitute 'free trade zone' with 'free trade zone or a special economic zone' and replaces the phrase 'allowed to be sold in India' with 'brought to any other place in India,' while the Explanation is amended to include 'special economic zone' alongside 'free trade zone.'
                          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.

                                Excise provision expanded to include special economic zones and broaden movement language for goods within India.

                                Amendment to section 5A modifies the proviso to substitute "free trade zone" with "free trade zone or a special economic zone" and replaces the phrase "allowed to be sold in India" with "brought to any other place in India," while the Explanation is amended to include "special economic zone" alongside "free trade zone."


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