Exemption to all excisable goods produced in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India - 169/90 - Central Excise - Tariff
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Exemption for export-oriented and free trade zone goods: excise liability capped at customs-equivalent duty when sold domestically. Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.
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 for export-oriented and free trade zone goods: excise liability capped at customs-equivalent duty when sold domestically.
Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.
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