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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Notification 41/2000-CE exempts goods in SEZs from excise duty under conditions; later superseded by Notification 52/2000.</h1> Notification No. 41/2000-CE, dated May 26, 2000, issued under the Central Excise Act, exempts excisable goods brought into Special Economic Zones (SEZ) from excise duty, provided certain conditions are met. These conditions include authorization by the Development Commissioner, adherence to Export and Import Policy, execution of legal undertakings and bonds, and maintenance of proper accounts. The notification allows for temporary removal of goods for specific purposes and outlines procedures for handling waste and scrap. The notification also includes provisions for software development units and trading units, with specific guidelines for the clearance of goods into the Domestic Tariff Area. This notification was later superseded by Notification No. 52/2000 on October 19, 2000.
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