DFRC - Central Excise Tariff Act, 1985 (5 of 1986)

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....cise of the powers conferred by sub-section (1) of section 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 excisable goods (hereinafter referred to as the said goods) specified in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured in a special....

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....edures, Volume I, or a back to back inland letter of credit issued by a bank in terms of paragraph 4.1.9 of the Export and Import Policy read with relevant provisions of the Handbook of Procedures, Volume I from that portion of duty of excise leviable thereon under section 3 of the said Central Excise Act, as is equal to the duty of customs leviable on like goods produced or manufactured outside I....

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....e items are debited by the proper officer of Central Excise/Customs in the said advance release order or as the case may be, the back to back inland letter of credit, before allowing clearance of the said goods. Explanation. - For the purposes of this notification, - (i) "Export and Import Policy" means Export and Import Policy, 1 April 2002 - 31 March 2007, published by the Government of In....