Excise exemption for cotton waste from free trade zones and export-oriented undertakings allows duty-free sale in India. The Central Government exempts goods under heading 52.02 produced or manufactured in a free trade zone and brought to any other place in India, or produced by a hundred per cent export-oriented undertaking and allowed to be sold in India, from the whole of the excise duty leviable thereon; definitions of 'free trade zone' and 'hundred per cent export-oriented undertaking' are taken from the explanatory provision of the Central Excises and Salt Act, 1944.
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.
Excise exemption for cotton waste from free trade zones and export-oriented undertakings allows duty-free sale in India.
The Central Government exempts goods under heading 52.02 produced or manufactured in a free trade zone and brought to any other place in India, or produced by a hundred per cent export-oriented undertaking and allowed to be sold in India, from the whole of the excise duty leviable thereon; definitions of "free trade zone" and "hundred per cent export-oriented undertaking" are taken from the explanatory provision of the Central Excises and Salt Act, 1944.
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