NOTIFICATION New Delhi, dated the 1st March, 1997
No. 6/97-CENTRAL EXCISE 10 Phalguna ,1918 (Saka)
G.S.R. (E).- In exercise 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 goods
specified in column (3) of the Table hereto annexed and falling
within the heading No. of the Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) specified in the corresponding
entry in column (2) of the said Table, from the whole of the
duty of excise leviable thereon under section 3 of the said
Central Excise Act, 1944 (1 of 1944).
T A B L E
Sl.N Heading No. Description of goods
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(1) (2) (3)
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1 05.01 Waste of fish or crustaceans,
molluscs or other aquatic
invertebrates produced or
manufactured in a 100% export
oriented undertaking or a free
trade zone and allowed to be
sold in India
2 23.01 Castor oil cakes, manufactured
from the indigenous castor oil
seeds on indigenous plant and
machinery in a free trade zone
and brought to any other place
in India
3 52.02 All goods produced or
manufactured -
(a) in a free trade zone and
brought to any other place in
India; or
(b) by a hundred per cent.
export oriented undertaking and
allowed to be sold in India
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Explanation: For the purpose of this notification, "free trade
zone" and "hundred per cent. export oriented undertaking" shall
have the same meaning as in Explanation 2 to the proviso to sub-
section (1) of section 3 of the Central Excise Act, 1944 (1 of
1944).
(NAVNEET GOEL)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA