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Substitution of new section for section 3.

Clause 6 - Draft-Bills-Reports - CENTRAL EXCISE - Goods and Services Tax - Clause 6 - 6. In the Central Excise Act, for section 3, the following section shall be substituted, namely:- Duty specified in the Fourth Schedule to be levied "3. (1) Th .....

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manufactured in India as, and at the rates, set forth in the Fourth Schedule: Provided that the duty of excise which shall be levied and collected on any excisable goods which are produced or manufactured by a hundred per cent. export-oriented under .....

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or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be .....

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rent rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates. Explanation 2.-For the purposes of this sub-section,- (i)"hundred per cent. export-oriented undertaking" means an u .....

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, 1951, (65 of 1951) and the rules made under that Act; (ii) "Special Economic Zone" shall have the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005. (28 of 2005.) (2) The provisions of sub-section .....

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y, by notification in the Official Gazette, fix, for the purposes of levying the said duty, tariff values of any articles enumerated, either specifically or under general headings, in the Fourth Schedule as chargeable with duty ad valorem and may alt .....

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