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of <h1>Exemption for Goods from Free Trade Zones and Export-Oriented Units Under Rule 8 and Section 82</h1> Notification No. 189/88-C.E., dated May 13, 1988, issued by the Central Government, exempts goods produced or manufactured in a free trade zone or a 100% export-oriented undertaking from the entire special duty of excise. This exemption applies to goods falling under the Schedule to the Central Excise Tariff Act, 1985, as per the powers granted by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and sub-section (4) of section 82 of the Finance Act, 1988.
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