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        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.

        <h1>Exemption for goods manufactured by export oriented units applies when brought into India under the Foreign Trade Policy.</h1> Adds an Explanation clarifying that the excise exemption applies to excisable goods produced or manufactured by a hundred percent export oriented unit and brought to any other place in India only in accordance with the Foreign Trade Policy, thereby qualifying the scope of the earlier notification and linking applicability to compliance with Foreign Trade Policy requirements.

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