Exemption to goods manufactured in a ElectronicHardwareTechnologyPark Unit - Amendment to Notification No. 91/93-C.E. - 102/93 - Central Excise - Tariff

Exemption to goods manufactured in a ElectronicHardwareTechnologyPark Unit - Amendment to Notification No. 91/93-C.E.

Notification No. 102/93-C.E.

Dated 27-12-1993

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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 91/93- Central Excises, dated the 2nd July, 1993, namely:-

In the said notification, for the portion beginning with the words, "Provided that the amount of aggregate duties of customs", and ending with the words "but for the exemption contained in this notification", the following shall be substituted, namely:-

"Provided that the amount of duty payable in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the hundred per cent export-oriented undertaking or export processing zone or Electronic Hardware Technology Park Unit which is specified in the said Schedule, read with any other relevant notification issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of section 5A of the said Central Excises and Salt Act as the case may be :

Provided further that nothing contained in the above proviso shall apply to the goods which are chargeable to nil rate of duty leviable under section 12 of the Customs Act read with any other notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act."