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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 120

Amendment of Section 3

~1 min read
https://sooperkanoon.com/act/34303

Bare act section · Research

About this section

Finance Act 2001 Section 120 is part of Finance Act 2001 - Amendment of Section 3. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act), in section 3, in sub-section (1),-

(a) in the proviso,-

(i) in clause (i), for the words "free trade zone", the words "free trade zone or a special economic zone" shall be substituted;

(ii) in clause (ii), for the words "allowed to be sold in India", the words "brought to any other place in India" shall be substituted;

(b) in Explanation 2, after clause (ii), the following clause shall be inserted, namely:-

'(iii) "special economic zone" means a zone which the Central Government may, by notification in the Official Gazette, specify in this behalf.'.

Frequently asked questions

What does Finance Act 2001 Section 120 provide?

Section Section 120 of the Finance Act 2001 (Amendment of Section 3) is reproduced on this page as part of the Finance Act 2001. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2001 Section 120?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 120. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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