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of <h1>Goods from FTZs and Export-Oriented Units Exempt from Special Excise Duty under Central Excises and Salt Act</h1> The Central Government, under the authority of the Central Excises and Salt Act, 1944, and the Finance Act, 1991, has issued a notification exempting goods produced in Free Trade Zones (FTZ) or 100% Export-Oriented Units from the entire special excise duty. This exemption applies to goods classified under the Central Excise Tariff Act, 1985. This notification supersedes a previous notification dated March 5, 1991, and is intended to serve the public interest by alleviating the tax burden on these specific goods.
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