Exemption from special excise duty for goods made in free trade zones and 100% export oriented undertakings under statutory notification. Goods produced or manufactured in a free trade zone or in a one hundred per cent export oriented undertaking are exempted from the whole of the special excise duty leviable on goods falling under the excise tariff schedule; the exemption is effected by a notification issued under the procedural rule for central excise and the enabling provision of the Finance Act.