Exemption to all kinds of goods produced in EOU, FTZ, EHTP, STP units when sold in India - Amendment to Notification No. 2/95-C.E. - 07/96 - Central Excise - Tariff
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Exemption scope broadened to include goods with like characteristics and commercially interchangeable components when sold domestically. The notification substitutes the phrase 'identical in all respects' with wording that includes goods which, though not alike in all respects, have like characteristics and like component materials enabling them to perform the same functions and to be commercially interchangeable, thereby broadening the exemption for goods produced in EOU, FTZ, EHTP and STP units when sold in India.
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.
Exemption scope broadened to include goods with like characteristics and commercially interchangeable components when sold domestically.
The notification substitutes the phrase "identical in all respects" with wording that includes goods which, though not alike in all respects, have like characteristics and like component materials enabling them to perform the same functions and to be commercially interchangeable, thereby broadening the exemption for goods produced in EOU, FTZ, EHTP and STP units when sold in India.
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