Exemption from additional duty of customs to goods exempted from customs duty, when

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..... ication No. 5/94-Cus., dt. 18.1.1994 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 falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a hundred per cent export or .....

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..... h finished goods (including rejects, waste, scrap, remnant and by products) are cleared in the Domestic Tariff Area. Explanation- For the purpose of this notification,- (i) "hundred per cent. export oriented unit" has the same meaning as assigned to "hundred percent. export oriented undertaking" in clause (ii) to the Explanation of sub-section (1) of section 3 of the Centra .....

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