Exemption to all excisable goods produced in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India - 169/90 - Central Excise - Tariff

Exemption to all excisable goods produced in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India

Notification No. 169/90-C.E.

Dated 18-12-1990

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 all excisable goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) produced or manufactured in a hundred per cent export oriented undertaking or a free trade zone and allowed to be sold in India, from so much of the duty of excise leviable thereon under section 3 of the said Central Excises and Salt Act as is in excess of the amount equal to the aggregate of the duties of customs which would be leviable under section 12 of the Customs Act, 1962 (52 of 1962) read with any notification for the time being in force issued under sub-section (1) of section 25 of the said Customs Act on like goods produced or manufactured outside India if imported into India.