Notification New Delhi, dated the 1
st
March, 2005.
No. 9 /2005-Central Excise 10 Phalguna, 1926 (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 all excisable goods produced or manufactured in a special economic zone and brought to any
other place in India in accordance with the provisions of the Foreign Trade Policy 2004-2009, from the duty of
excise leviable thereon as is equivalent to the additional duty of customs leviable on such goods under sub-
section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as amended by clause 72 of the Finance
Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), the force of law, read with proviso to sub-section (1) of section 3
of the said Central Excise Act, 1944.
Explanation.- For the purposes of this notification, the special economic zone means the special economic
zones notified by the Government of India, under section 76A of the Customs Act, 1962 ( 52 of 1962),by
declaring various area specific economic zones as such zones for the respective areas.
[F.No.334/1/2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India