Exemption scope expanded to include supplies to units in free trade and export processing zones, subject to bond conditions. The amendment substitutes condition (b) to extend exemption eligibility from removals 'solely meant for export' to removals 'meant solely for export or for supply to a unit situated in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking for the manufacture of goods solely meant for export,' and adds a proviso that such transmissions to units in other zones or export oriented undertakings shall be under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded to include supplies to units in free trade and export processing zones, subject to bond conditions.
The amendment substitutes condition (b) to extend exemption eligibility from removals "solely meant for export" to removals "meant solely for export or for supply to a unit situated in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking for the manufacture of goods solely meant for export," and adds a proviso that such transmissions to units in other zones or export oriented undertakings shall be under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.
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