Exemption to specified goods of Heading Nos. 05.01, 23.01 and 52.02 produced or manufactured in a 100% EOU or a FTZ - 06/97 - Central Excise - Tariff

Exemption to specified goods of Heading Nos. 05.01, 23.01 and 52.02 produced or manufactured in a 100% EOU or a FTZ

Notification No. 6/97-C.E.

Dated 1-3-1997

In exercise 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 goods specified in column (3) of the Table hereto annexed and falling within the heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon under section 3 of the said Central Excise Act, 1944 (1 of 1944).

TABLE

Sl. No.	Heading No.	Description of goods
(1)	(2)	(3)
1	05.01	Waste of fish or crustaceans, molluscs or other aquatic invertebrates produced or manufactured in a 100% export oriented undertaking or a free trade zone and allowed to be sold in India.
2	23.01	Castor oil cakes, manufactured from the indigenous castor oil seeds on indigenous plant and machinery in a free trade zone and brought to any other place in India.
3	52.02	All goods produced or manufactured -
		(a) in a free trade zone and brought to any other place in India; or
		(b) by a hundred per cent export oriented undertaking and allowed to be sold in India.

Explanation. - For the purpose of this notification, "free trade zone" and "hundred per cent export oriented undertaking" shall have the same meaning as in Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944).