Exemption to goods produced in a free trade zone or 100% export-oriented undertaking from S.E.D. - 189/88 - Central Excise - Tariff

Exemption to goods produced in a free trade zone or 100% export-oriented undertaking from S.E.D.

Notification No. 189/88-C.E.

Dated 13-5-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (4) of section 82 of the Finance Act, 1988 (26 of 1988), the Central Government 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.