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of <h1>Government Exempts Certain EOU and FTZ Products from Excess Excise Duty under Notification No. 8/97-C.E.</h1> The Central Government, under Notification No. 8/97-C.E. dated March 1, 1997, exempts finished products, rejects, and waste or scrap produced in 100% export-oriented undertakings (EOUs) or free trade zones (FTZs) from excess excise duty. This exemption applies to items made entirely from Indian raw materials and sold domestically, as per the Export and Import Policy of April 1, 1992, to March 31, 1997. The duty levied will not exceed the excise duty applicable to similar goods manufactured in India outside of EOUs or FTZs.
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