Exemption of special excise duty for goods from free trade zones or export units under Notification No. 130/89-C.E.

Excisable goods produced or manufactured in free trade zones or 100% export-oriented units are exempt from the special excise duty as per Notification No. 130/89-C.E., dated May 12, 1989. This exemption is granted under the Central Excises and Salt Act, 1944, and the Finance Act, 1989, superseding a previous notification dated March 1, 1989. The Central Government has determined this exemption is necessary in the public interest, applying to goods listed under the Central Excise Tariff Act, 1985.

---

---

---