Notification No. 45/2005-Cus Dated 16-05-2005

Exemption on all goods produced in a special economic zone and brought to any other place in India.-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 produced or manufactured in a special economic zone and brought to any other place in India in accordance with the provisions of  ¹[the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006] ^old[the Foreign Trade Policy 2004-2009], from the whole of the additional duty of customs leviable thereon under sub-section (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.

²[Provided further that no such exemption shall be applicable to the following goods, namely:-

(a) Microprocessor for computer, other than mother boards;

(b) Floppy disc drive;

(c)  Hard disc drive;

(d) CD-ROM drive;

(e) DVD Drive;

(f) USB Flash memory;

(g) Combo drive

(h) Cellular Phones, and

(i) Radio trunking terminals]

Explanation.- For the purposes of this notification, “special economic zone” means the special economic zones notified by the Government of India, under ¹[section 4 of the Special Economic Zones Act, 2005 (28 of 2005)] ^old[section 76A of the Customs Act, 1962 (52 of 1962).]

1. Substituted vide Notification No. 16/2007-Cus Dated 21/2/2007

2. Inserted vide Notification No. 16/2007-Cus Dated 21/2/2007

3. Also referred  Notification No. 92/2007-Cus (NT) Dated 11/9/2007