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of <h1>Exemption on excisable goods from EOUs, FTZs, EHTPs, STPs in India under Notification No. 2/95-C.E. with conditions.</h1> The Central Government exempts excisable goods produced in 100% Export Oriented Units (EOU), Free Trade Zones (FTZ), Electronic Hardware Technology Parks (EHTP), or Software Technology Parks (STP) when sold in India, as per Notification No. 2/95-C.E. dated January 4, 1995. This exemption applies to goods specified in the Central Excise Tariff Act, 1985, and is subject to conditions outlined in the Export and Import Policy (1992-1997) and relevant government notifications. The duty of excise is reduced to 50% of the customs duties applicable to similar imported goods, with certain exceptions for goods with a nil customs duty rate.
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