Exclusion of special economic zone goods narrows central excise scope; free trade zones defined by government notification. The amendment excludes goods produced or manufactured in special economic zones from section 3(1)(a) and (b), removes reference to a special economic zone from the proviso clause (i), and substitutes Explanation 2 clause (i) to define 'free trade zone' as a zone specified by the Central Government by notification in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of special economic zone goods narrows central excise scope; free trade zones defined by government notification.
The amendment excludes goods produced or manufactured in special economic zones from section 3(1)(a) and (b), removes reference to a special economic zone from the proviso clause (i), and substitutes Explanation 2 clause (i) to define "free trade zone" as a zone specified by the Central Government by notification in the Official Gazette.
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