Excise duty exemption for goods from fully export oriented undertakings and free trade zones permitted for sale in India. Central Government exempts specified goods under certain tariff headings from the whole of excise duty when produced or manufactured in a free trade zone or by a hundred per cent export oriented undertaking and allowed to be sold in India; the Table lists waste of fish or aquatic invertebrates, castor oil cakes manufactured on indigenous plant and machinery in a free trade zone, and all goods of the specified heading produced in a free trade zone or by such export oriented undertakings, with definitions adopted from the Act's Explanation.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for goods from fully export oriented undertakings and free trade zones permitted for sale in India.
Central Government exempts specified goods under certain tariff headings from the whole of excise duty when produced or manufactured in a free trade zone or by a hundred per cent export oriented undertaking and allowed to be sold in India; the Table lists waste of fish or aquatic invertebrates, castor oil cakes manufactured on indigenous plant and machinery in a free trade zone, and all goods of the specified heading produced in a free trade zone or by such export oriented undertakings, with definitions adopted from the Act's Explanation.
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