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of <h1>Excisable Goods in EPZ/FTZ Exempt from Central Excise Duty for Export-Related Activities per Central Excise Rules.</h1> The notification exempts specified excisable goods used by units in Export Processing Zones (EPZ) or Free Trade Zones (FTZ) from central excise duties. These goods, listed in Annexure I, must be used for manufacturing or processing articles for export, or related activities, within the zones specified in Annexure II. Conditions for exemption include authorization to establish units in the zones, direct procurement from factories, and adherence to procedures outlined by the Central Excise Rules. The exemption also covers goods used for training, software development, and consultancy services, with specific provisions for temporary removal and clearance of goods under the Export-Import Policy.
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