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Cotton waste of FTZ or 100% EOU - Exempted - 105/95 - Central Excise - TariffExtract Cotton waste of FTZ or 100% EOU - Exempted Notification No. 105/95-C.E. Dated 1-8-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under heading No. 52.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured - (i) in a free trade zone and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and allowed to be sold in India, from the whole of the duty of excise leviable thereon under section 3 of the said Central Excises and Salt Act, 1944. Explanation. - For the purposes of this notification, "free trade zone" and "hundred per cent export-oriented undertaking" shall have the same meanings as in Explanation 2 to the proviso to sub-section (1) of section 3 of the said Central Excises and Salt Act, 1944.
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