Exemption to 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 - 045/2005 - Customs -Tariff

Exemption to 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: Notification No. 45/05-Cus., dt. 16.5.2005 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 1 [ cleared from ] a special economic zone and brought to any other place in India in accordance with the provisions of 2 [ the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006, ] from the whole of the additional duty of customs leviable thereon under subsection (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. 5 [ Provided further that nothing contained in this notification shall have effect after the 6 [ 30th September, 2024 ] . ] 3 [********] Explanation.- For the purposes of this notification, special economic zone means the special economic zones notified by the Government of India, under 4 [ section 4 of the Special Economic Zones Act,2005 (28 of 2005) ]. ------------------------------------------ Notes:- (As amended by Notification No. 16/2007 dated 21.2.2007 and 19/2007 dated 1.3.2007) 1. Substituted vide Notification No. 18/2011-Cus, dated 1-3-2011, before substitution it was read as;- produced or manufactured in , 2. (For the words and figures the Foreign Trade Policy 2004-2009 , the words and figures the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006 has been substituted vide Notification No. 16/2007 dt. 21.2.2007 ). 3. (In the said notification, the second proviso has been omitted vide Notification No. 19/2007 ) 4. (In the Explanation, for the words, figures, and bracket section 76 A of the Customs Act, 1962(52 of 1962) , the words , figure and bracket section 4 of the Special Economic Zones Act,2005(28 of 2005) has been substituted vide Notification No. 16/2007 dt. 21.2.2007 ). 5. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 6. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024