TypeBare Act JurisdictionCentral Government Enacted2001

Finance Act 2001 Section 122

Amendment of Section 5a

Section Text


In section 5A of the Central Excise Act, 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 the Explanation, for the words '"free trade zone"', the words '"free trade zone", "special economic zone"' shall be substituted.