Amendment in Notification No. 03/2001-CE, DT. 01/03/2001 - Plastic Material - No Exemption to Reprocessing in EOU, SEZ, FTZ - 048/2001 - Central Excise - Tariff
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Exemption limitation for reprocessed plastic materials in FTZ/SEZ/EOU clarified; such materials lose exemption when brought into India. The notification amends the central excise exemption for plastic materials by adding an Explanation clarifying that the exemption does not apply to plastic materials reprocessed in a free trade zone, a special economic zone, or a hundred per cent export oriented undertaking when such materials are brought to any other place in India.
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.
Exemption limitation for reprocessed plastic materials in FTZ/SEZ/EOU clarified; such materials lose exemption when brought into India.
The notification amends the central excise exemption for plastic materials by adding an Explanation clarifying that the exemption does not apply to plastic materials reprocessed in a free trade zone, a special economic zone, or a hundred per cent export oriented undertaking when such materials are brought to any other place in India.
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