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of <h1>Castor Oil Cake in SEZs Exempt from Customs Duty Until 2026, Conditions Apply for Domestic Tariff Area Entry.</h1> The Central Government exempts castor oil cake and de-oiled cake, manufactured from indigenous castor oil seeds using indigenous machinery in Special Economic Zones (SEZs), from customs duty under the Customs Tariff Act, 1975. This exemption applies only if the SEZ unit existed before November 1, 2000, and the products are brought into the domestic tariff area. The exemption is not applicable if duty drawback or export benefits under schemes like DEPB have been availed. This notification is effective from May 11, 2004, and will remain in effect until March 31, 2026.
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