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22nd  July , 2003.

Notification No. 113 /2003-Customs 

            In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts castor oil cake falling under item 23 06 9017 of the First Schedule to the said Customs Tariff Act, when manufactured from indigenous castor oil seeds on indigenous plant and machinery by a unit in special economic zone, which was in existence prior to the 1st day of November, 2000 and brought to domestic tariff area in accordance with the provisions of Export and Import Policy, from the whole of the duty of customs leviable thereon under the said First Schedule and the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act,

2.    This notification shall come into force on and from the 15th day of August, 2003.      

Explanation. -  For the purposes of this notification,-

(i)  "Export and Import Policy" means the Export and Import Policy, 2002-2007 published by the Government of India in the Ministry of Commerce and Industry vide notification number 1 (RE-2003) /2002-2007, dated the 31st March, 2003, as amended from time to time;

(ii)  "special economic zone" means the special economic zone as specified in the notification issued under section 76A of the Customs Act, 1962 ( 52 of 1962).     

D.S. Garbyal
Under Secretary to the Government of India

F. No. 314/24/2001 -FTT