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of <h1>Excisable Goods in Free Trade Zones or Export Units Exempt from Special Duty Under Notification No. 64/92-C.E.</h1> Excisable goods produced or manufactured in a Free Trade Zone or 100% Export-Oriented Units are exempt from the special excise duty as per Notification No. 64/92-C.E. dated May 14, 1992. This exemption is granted under the powers conferred by the Central Excises and Salt Act, 1944, and the Finance Act, 1992. It supersedes the previous notification No. 49/92-Central Excises dated March 1, 1992. The exemption applies to goods listed under the Central Excise Tariff Act, 1985, and is deemed necessary in the public interest by the Central Government.
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