Section 118 - Amendment of section 9A - Finance Act, 2001

118. Amendment of section 9A In section 9A of the Customs Tariff Act, after sub-section (2), the following shall be inserted, namely:- (2A) Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under sub-section (2), unless specifically made applicable in such notification or such imposition, as the case may be, shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a free trade zone or in a special economic zone. Explanation- For the purposes of this section, the expressions hundred per cent. export-oriented undertaking , free trade zone and special economic zone shall have the meanings assigned to them in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944. .