Supersedes Notification No. 82/92-CE, DT. 27/08/92 - EOUs/EPZ/SEZ Units - No Excise Duty on Supplies against AROs/DFRCs

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....ation No. 23/2003-CE, Dt. 31/03/2003) NOTIFICATION NO. 28/2001-CE DATED 16/05/2001 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), notification no. 82/92-CE, dated the 27th August, 1992 [GSR 744(E), dated the 27th....

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....ovisions of the Handbook of Procedures from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act; b. holding an advance release order issued by the licensing authority against a Duty Free Replenishment Certificate (DFRC) in terms of [paragraph 4.1.8] of the Export & Import Policy read with relevant provision of the Handbook of Procedures or a back to ba....

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....the value of each of the said goods permitted to be cleared in accordance with this notification or, as the case may be, his copy of back to back inland letter of credit specifying therein the name and address of the indigenous supplier in original before the proper officer of Central Excise/Customs; and ii. the quantity and the value of each of the items are debited by the proper officer of Cen....