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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Excisable Goods in Special Economic Zones Exempt from Duty with Advance Release Order or DFRC under Central Excise Act, 1944</h1> The notification, issued under the Central Excise Act, 1944, exempts excisable goods produced or manufactured in a special economic zone from excise duty when cleared to individuals holding an advance release order or Duty Free Replenishment Certificate (DFRC) as per the Export & Import Policy. The exemption applies to the duty equivalent to customs duty on similar imported goods. Conditions include presenting the advance release order or inland letter of credit to customs officials and debiting quantities and values before clearance. The notification references the Export and Import Policy and Handbook of Procedures for 2002-2007. This notification was later rescinded by another notification in July 2003.
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