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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>Duty exemption for EOU and FTZ clearances limited to excise equal to customs duty for newer licences.</h1> The amendment substitutes the Export and Import Policy reference to permit para 64 or 65 and inserts a proviso limiting the exemption for clearances against advance release orders under duty free import licences issued on or after 1 April 1995: the exemption shall apply only to that portion of excise duty under section 3 of the Central Excises and Salt Act, 1944 equal to the customs duty specified for like goods in the First Schedule to the Customs Tariff Act, 1975.

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