Exempting goods produced in a free trade zone or hundred per cent export oriented undertaking from levy of special excise duty. - 95/90 - Central Excise - Tariff
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Excise duty exemption for free trade zone and export-oriented units removes special excise levy on qualifying goods. Exemption removes the whole of the special excise duty leviable on goods that fall under the Central Excise Tariff schedule when such goods are produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, pursuant to the Central Government's statutory power and public interest satisfaction.
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.
Excise duty exemption for free trade zone and export-oriented units removes special excise levy on qualifying goods.
Exemption removes the whole of the special excise duty leviable on goods that fall under the Central Excise Tariff schedule when such goods are produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, pursuant to the Central Government's statutory power and public interest satisfaction.
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