Exemption from special excise duty for goods produced in free trade zones and fully export-oriented units under statutory power. Goods falling under the Schedule to the Central Excise Tariff Act, produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, are exempted from the whole of the special duty of excise leviable thereon by exercise of the Central Government's statutory power, and the exemption supersedes the earlier relevant notification.
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 from special excise duty for goods produced in free trade zones and fully export-oriented units under statutory power.
Goods falling under the Schedule to the Central Excise Tariff Act, produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, are exempted from the whole of the special duty of excise leviable thereon by exercise of the Central Government's statutory power, and the exemption supersedes the earlier relevant notification.
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