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    <title>Exemption to goods manufactured in a 100% EOU or FTZ and cleared to a person holding a duty free import licence</title>
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    <description>The amendment substitutes the Export and Import Policy reference to permit para 64 or 65 and inserts a proviso limiting the exemption for clearances against advance release orders under duty free import licences issued on or after 1 April 1995: the exemption shall apply only to that portion of excise duty under section 3 of the Central Excises and Salt Act, 1944 equal to the customs duty specified for like goods in the First Schedule to the Customs Tariff Act, 1975.</description>
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      <description>The amendment substitutes the Export and Import Policy reference to permit para 64 or 65 and inserts a proviso limiting the exemption for clearances against advance release orders under duty free import licences issued on or after 1 April 1995: the exemption shall apply only to that portion of excise duty under section 3 of the Central Excises and Salt Act, 1944 equal to the customs duty specified for like goods in the First Schedule to the Customs Tariff Act, 1975.</description>
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