SEZ Units – DTA Sale Exempt from Excise

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Full Text of the Document

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....n 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the First Schedule to the Central Excise Tariff Act, 1985 (5of 1986), produced or manufactured by a unit in special economic zone and allowed to be sold in India, from so much of the duty of excise leviable thereon as ....