Central Excise duty on inputs withdrawn from export processing zones may be required on removal to domestic territory. Inserted paragraph 2B authorises the Collector of Central Excise to permit inputs to be taken from a designated free trade/export processing Zone to any place in India where it is shown that the Zone Board allowed withdrawal or disposal outside the Zone, subject to payment of Central Excise duty leviable in India on those inputs; such duty shall not be less than the duty payable on the date of clearance from the supplier factory.
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.
Central Excise duty on inputs withdrawn from export processing zones may be required on removal to domestic territory.
Inserted paragraph 2B authorises the Collector of Central Excise to permit inputs to be taken from a designated free trade/export processing Zone to any place in India where it is shown that the Zone Board allowed withdrawal or disposal outside the Zone, subject to payment of Central Excise duty leviable in India on those inputs; such duty shall not be less than the duty payable on the date of clearance from the supplier factory.
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