Special excise duty exemption for goods produced in free trade zones or export-oriented undertakings removes the levy under tariff provisions. Notification exempts all goods falling under the Schedule to the Central Excise Tariff Act, 1985 produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking from the whole of the special duty of excise leviable under the cited sub-clause of the Finance Bill, 1986, enacted by exercise of powers under rule 8(1) of the Central Excise Rules, 1944 and the Provisional Collection of Taxes Act declaration.