Exemption scope extended to supplies to units in FTZ/EPZ with bonded transmission subject to Collector-specified conditions. The notifications are amended to treat goods intended for export or for supply to a unit in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking as within the exemption, and to add a proviso that such supplies must be transmitted 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 extended to supplies to units in FTZ/EPZ with bonded transmission subject to Collector-specified conditions.
The notifications are amended to treat goods intended for export or for supply to a unit in another Free Trade Zone, Export Processing Zone or hundred per cent export oriented undertaking as within the exemption, and to add a proviso that such supplies must be transmitted 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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