Exemption for Export-Oriented Units: 50% Customs Duty Cap on Goods Sold in Domestic Tariff Area Under Section 5A
Notification No. 97/91-C.E., dated October 7, 1991, issued by the Central Government under Section 5A of the Central Excises and Salt Act, 1944, exempts all excisable goods produced in 100% export-oriented undertakings or free trade zones from excess excise duty when sold in the Domestic Tariff Area (DTA). The exemption applies to duties exceeding 50% of customs duties that would apply to similar imported goods. The aggregate duties must not be less than 25% ad valorem or the specified excise duty, whichever is higher. Goods with a nil customs duty rate are excluded from this provision.
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