Exemption to finished products, rejects and waste or scrap produced in a 100% EOU or FTZ - 08/97 - Central Excise

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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>Excise exemption for EOU and FTZ goods: excess duty waived compared to like domestic production when sold domestically.</h1> Exemption applies to finished products, rejects and waste or scrap produced in a hundred per cent export oriented undertaking or a free trade zone, wholly from Indian raw materials and allowed to be sold in India under specified Export and Import Policy provisions, relieving such goods from excise duty to the extent that duty would exceed the excise leviable on like goods produced in India outside an EOU or FTZ if sold in India.

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