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    <description>Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.</description>
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      <description>Exemption limits excise duty on goods manufactured in a hundred per cent export-oriented undertaking or a free trade zone and allowed to be sold in India by exempting that portion of excise which exceeds the aggregate customs duties leviable on like imported goods, thereby capping excise liability at the customs-equivalent duty.</description>
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