Exemption scope: substitution of Free Trade Zone with Special Economic Zone clarifies applicability of central excise exemption notification. The notification amends the proviso to item (i) of Notification No.67/95-Central Excises by substituting the words 'Free Trade Zone' with 'Special Economic Zone', changing the territorial description applicable to the specified excise exemption while leaving other operative conditions of the principal notification intact.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope: substitution of Free Trade Zone with Special Economic Zone clarifies applicability of central excise exemption notification.
The notification amends the proviso to item (i) of Notification No.67/95-Central Excises by substituting the words "Free Trade Zone" with "Special Economic Zone", changing the territorial description applicable to the specified excise exemption while leaving other operative conditions of the principal notification intact.
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