Exemption from special excise duty for goods manufactured in free trade zones or export oriented undertakings under statutory rule. Exemption from the whole of the special excise duty is provided for all goods falling under the Schedule to the Central Excise Tariff Act when produced or manufactured in a free trade zone or in a one hundred percent export oriented undertaking, exercised under powers in the Central Excise Rules read with the Finance Act and removing liability to the special duty levied under the statutory levy provision.