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    <title>Exemption to all excisable goods when sold in DTA</title>
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    <description>Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.</description>
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      <description>Exemption covers excisable goods made in 100% export oriented undertakings or free trade zones and sold in the Domestic Tariff Area, relieving excise to the extent it exceeds an amount calculated by reference to customs duties leviable on like imported goods; a minimum customs-equivalent ad valorem floor or the specified excise duty (whichever is higher) applies, nil customs-rated goods are excepted, and the ad valorem floor is apportioned among component customs duties.</description>
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      <pubDate>Mon, 07 Oct 1991 00:00:00 +0530</pubDate>
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