Excise exemption for goods from export-oriented and park-based units when allowed for domestic sale, matching special customs duty. Exempts goods specified in the tariff schedule produced in hundred percent export-oriented undertakings, free trade zones, EHTP or STP units and allowed to be sold in India from that portion of central excise duty equal to the special additional customs duty leviable on those goods, tying excise relief to parity with the special additional customs duty when such goods enter the domestic market.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for goods from export-oriented and park-based units when allowed for domestic sale, matching special customs duty.
Exempts goods specified in the tariff schedule produced in hundred percent export-oriented undertakings, free trade zones, EHTP or STP units and allowed to be sold in India from that portion of central excise duty equal to the special additional customs duty leviable on those goods, tying excise relief to parity with the special additional customs duty when such goods enter the domestic market.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
