Exemption from special duty of excise for goods manufactured in free trade zones or export oriented undertakings provided. Exemption is granted from the whole of the special duty of excise on goods under the Central Excise Tariff Schedule when produced or manufactured in a free trade zone or a hundred per cent export oriented undertaking, exercised under the powers of section 5A(1) read with the Finance Bill provision given force under the Provisional Collection of Taxes Act, as necessary in the public interest.
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 from special duty of excise for goods manufactured in free trade zones or export oriented undertakings provided.
Exemption is granted from the whole of the special duty of excise on goods under the Central Excise Tariff Schedule when produced or manufactured in a free trade zone or a hundred per cent export oriented undertaking, exercised under the powers of section 5A(1) read with the Finance Bill provision given force under the Provisional Collection of Taxes Act, as necessary in the public interest.
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