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    <title>SEZ Units – Castor Oil Cake Exempt from Excise (23.01)</title>
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    <description>Exemption from excise duty is granted for castor oil cake under heading 23.01 when manufactured from indigenous castor seeds on indigenous plant and machinery by a unit in an SEZ that was a free trade zone before conversion effective 1 November 2000; the exemption applies when the product is brought to other places in India in accordance with the Export and Import Policy and relieves such manufacture and movement from the whole of excise duty under the Central Excise Act, effective 1 April 2003.</description>
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      <description>Exemption from excise duty is granted for castor oil cake under heading 23.01 when manufactured from indigenous castor seeds on indigenous plant and machinery by a unit in an SEZ that was a free trade zone before conversion effective 1 November 2000; the exemption applies when the product is brought to other places in India in accordance with the Export and Import Policy and relieves such manufacture and movement from the whole of excise duty under the Central Excise Act, effective 1 April 2003.</description>
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