Exemption from special excise duty for goods made in free trade zones or hundred percent export oriented undertakings. Exempts goods under the Central Excise Tariff Act, 1985 produced or manufactured in a Free Trade Zone or a hundred per cent Export-Oriented Undertaking from the whole of the special duty of excise leviable thereon, exercising powers under section 5A of the Central Excises and Salt Act read with the Finance Bill provision given force of law under the Provisional Collection of Taxes Act.
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 made in free trade zones or hundred percent export oriented undertakings.
Exempts goods under the Central Excise Tariff Act, 1985 produced or manufactured in a Free Trade Zone or a hundred per cent Export-Oriented Undertaking from the whole of the special duty of excise leviable thereon, exercising powers under section 5A of the Central Excises and Salt Act read with the Finance Bill provision given force of law under the Provisional Collection of Taxes Act.
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