Notification No. 5/94-Cus Dated 18-01-94
Exempts on all goods imported by a 100% EOU or unit working in FTZ from the levy of Anti-dumping duty.-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 oriented unit or a unit working
in a free trade zone and when such goods are wholly exempted from the duty of
customs specified in the said First Schedule to the Customs Tariff Act, 1975 (51
of 1975) by virtue of any notification of the Government of India in the
Department of Revenue and Banking or in the Ministry of Finance (Department of
Revenue), from the whole of the additional duty leviable thereon under section
9A of the said Customs Tariff Act.