Exemption from special excise duty to goods produced in a FTZ or 100% Export-Oriented Units - 12/91 - Central Excise - Tariff

Exemption from special excise duty to goods produced in a FTZ or 100% Export-Oriented Units

Notification No. 12/91-C.E.

Dated 14-3-1991

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (4) of section 4 of the Finance Act, 1991 (18 of 1991) and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 8/91-Central Excises, dated the 5th March, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured in a free trade zone or in a hundred per cent export-oriented undertaking, from the whole of the special duty of excise leviable thereon under sub-section (1) of the said section.