Exemption for goods to EPZ/FTZ units: duty relief permitted subject to authorisation, bond and procedural compliance. The notification exempts excisable goods listed in Annexure I when brought directly from manufacturers or warehouses by authorised units in specified EPZs/FTZs for export-related manufacture, processing, packaging, repair or promotion, subject to conditions including authorisation, bond and accountal with the Assistant Collector, adherence to modified Central Excise Rules procedures and use of Form C.T.3; the Assistant Collector and Development Commissioner verify utilisation and may permit limited removals or transfers under Export-Import Policy.
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.
Exemption for goods to EPZ/FTZ units: duty relief permitted subject to authorisation, bond and procedural compliance.
The notification exempts excisable goods listed in Annexure I when brought directly from manufacturers or warehouses by authorised units in specified EPZs/FTZs for export-related manufacture, processing, packaging, repair or promotion, subject to conditions including authorisation, bond and accountal with the Assistant Collector, adherence to modified Central Excise Rules procedures and use of Form C.T.3; the Assistant Collector and Development Commissioner verify utilisation and may permit limited removals or transfers under Export-Import Policy.
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