SEZ Units – Castor Oil Cake Exempt from Excise (23.01)

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..... ercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts castor oil cake falling under heading No. 23.01 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when manufactured from indigenous castor oil seeds on indige .....

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..... i) "free trade zone" and "special economic zone" have the same meaning as assigned to them respectively in clauses (i) and (iii) to Explanation 2 of sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944). [ F. No. 305/45/2003-FTT] (Please refer CUS CIR NO. 68/2003 DATE 30/07/2003) - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagement .....

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