Exemption for SEZ goods: excisable goods moved to domestic territory exempted from excise duty equivalent to additional customs duty. Exempts excisable goods produced or manufactured in a special economic zone and brought to any other place in India in accordance with the Foreign Trade Policy 2004-2009 from the duty of excise equivalent to the additional duty of customs leviable under the Customs Tariff Act, with special economic zones defined as those notified under the Customs Act by declaring area specific economic zones.
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Provisions expressly mentioned in the judgment/order text.
Exemption for SEZ goods: excisable goods moved to domestic territory exempted from excise duty equivalent to additional customs duty.
Exempts excisable goods produced or manufactured in a special economic zone and brought to any other place in India in accordance with the Foreign Trade Policy 2004-2009 from the duty of excise equivalent to the additional duty of customs leviable under the Customs Tariff Act, with special economic zones defined as those notified under the Customs Act by declaring area specific economic zones.
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