Excise duty exemption for castor oil cakes from free trade zones allowed into domestic market subject to indigenous inputs and plant. An exemption permits castor oil cakes classifiable under sub heading 2301.00 manufactured in a free trade zone to be brought into any place in India free of excise duty under the Central Excises and Salt Act, provided those castor oil cakes are manufactured from indigenous castor oil seeds on indigenous plant and machinery.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for castor oil cakes from free trade zones allowed into domestic market subject to indigenous inputs and plant.
An exemption permits castor oil cakes classifiable under sub heading 2301.00 manufactured in a free trade zone to be brought into any place in India free of excise duty under the Central Excises and Salt Act, provided those castor oil cakes are manufactured from indigenous castor oil seeds on indigenous plant and machinery.
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