Exemption from special excise duty to goods produced or manufactured in a free trade zone or 100% export-oriented undertaking - Finance Act, 1987 - 138/87 - Central Excise - Tariff

Exemption from special excise duty to goods produced or manufactured in a free trade zone or 100% export-oriented undertaking - Finance Act, 1987

Notification No. 138/87-C.E.

Dated 12-5-1987

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 96 of the Finance Act, 1987 (11 of 1987), the Central Government hereby exempts all 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.