Exemption scope expanded for exports and inter zone supplies; transmission now requires bond and prescribed conditions. The amendment enlarges the exemption to include goods intended for export or for supply to units in other Free Trade Zones, Export Processing Zones, or hundred per cent export oriented undertakings for manufacture of goods solely meant for export, and adds a proviso requiring that such inter-zone or inter-unit transmissions be made under bond in the manner and subject to conditions specified by the Collector of Central Excise having jurisdiction over the factory of removal.
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 scope expanded for exports and inter zone supplies; transmission now requires bond and prescribed conditions.
The amendment enlarges the exemption to include goods intended for export or for supply to units in other Free Trade Zones, Export Processing Zones, or hundred per cent export oriented undertakings for manufacture of goods solely meant for export, and adds a proviso requiring that such inter-zone or inter-unit transmissions be made 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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