Exemption to excisable goods when brought in an acquaculture farm from factory or warehouse and for export of a acquaculture products by the acquaculture farm operating as a hundred per cent export oriented undertaking - 10/95 - Central Excise - Tariff

Excise exemption for aquaculture inputs enables duty-free supply and export-linked clearances subject to approval, bond, and procedural conditions.

The notification exempts specified excisable goods used in aquaculture farms operated as hundred per cent export oriented undertakings from basic and additional excise duties, subject to Board approval, direct procurement from factory or warehouse, exclusive use for authorised purposes, Export Import Policy compliance, execution of a bond for accountal, satisfaction of the Development Commissioner as to use, adherence to modified Central Excise Rules procedures and use of Form C.T.3 by the central excise officer in charge.