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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment Clarifies Exemption for Plastic Materials; Excludes Reprocessed Items in Special Zones from Exemption Benefits</h1> Notification No. 48/2001-CE, dated October 10, 2001, amends Notification No. 03/2001-CE, dated March 1, 2001, under the Central Excise Act, 1944. The amendment clarifies that the exemption for plastic materials does not apply to those reprocessed in a free trade zone, special economic zone, or a 100% export-oriented undertaking and subsequently brought into any other part of India. This decision was made in the public interest by the Central Government, and it is intended to remove any doubts regarding the scope of the original exemption notification.
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