Gold/Silver Jewellery, Broken stones or dead stock - Produced in EOU or EPZ and sold in India - Effective rate of duty

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..... se 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 the goods specified in column (2) of the Table below, manufactured by a hundred per cent export oriented undertaking or a unit in an export processing zone and allowed to be sold in Indi .....

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..... uced or manufactured outside India if im- ported into India or the duty of excise leviable under section 3 of the Central Excise Act, 1944 on like goods produced or manufactured in India other than in a hundred per cent export-oriented undertaking or an export processing zone, if sold in India, whichever is higher. Explanation. - For the purposes of the exemption, `dead stock' means goods which h .....

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