In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002) and section 112 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods, when exported from units located in the Special Economic Zone (SEZ), of the description specified in column (3) of the Table below, and falling within the Chapter or heading or subheading or tariff item of the Fourth Schedule to the said Central Excise Act as specified in the corresponding entry in column (2) of the said Table, from the whole of Special Additional Excise Duty leviable thereon under section 147 read with the Eighth Schedule to the said Finance Act, 2002, and from the whole of additional duty of excise leviable thereon under section 112 to the said Finance Act, 2018:-

Table

2. This notification shall come into force on the 20th day of July, 2022.

[F. No. 354/15/2022-TRU]

(Nitish Karnatak)

Under Secretary to the Government of India