GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
22nd July , 2003.
Notification No. 114/2003-Customs
In exercise of the powers conferred by sub-section (1) of section 3A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specify the rate of special additional duty as nil in respect of goods produced and manufactured by a special economic zone unit and brought to any other place in India for the purpose of sale :
Provided that such exemption shall be applicable if such goods, when sold in domestic tariff area, are not exempted by the State Government from payment of sales tax.
2. This notification shall come into force on the 15th day of August, 2003.
Explanation 1. – For removal of doubts, it is hereby clarified that the benefit under this notification shall not be available in respect of goods transferred by a special economic zone unit to its unit in domestic tariff area on stock transfer basis.
Explanation 2. – For the purposes of this notification, the expression “manufacture” with its grammatical variation has the same meaning as assigned to it under clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944).
D. S. Garbyal
Under Secretary to the Government of India
F. No. 314/24/2001-FTT
