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16th May 2005
Notification No. 45/2005 - Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all 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 whole of the additional duty of customs leviable thereon under sub-section (5) of
section 3 of the Customs Tariff Act, 1975 (51 of 1975):
Provided that no such exemption shall be applicable if such goods, when sold in domestic tariff area, are exempted by the
State Government from payment of sales tax or value added tax.
Explanation .- For the purposes of this notification, "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).
F.No. 354 /40 / 2005-TRU
V. Sivasubramanian
(Deputy Secretary to the Government of India)
notifications no 45 2005 customs | iKargos