Extraordinary Gazette of India
· Government of India
The Tobacco Cess Act, 1975 (26 of 1975), read with 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 the export oriented units (EOUs) and units in the Export Processing Zones (EPZs) and Special Economic Zones (SEZs) from payment of cess on export of tobacco, with immediate effect
Published 07 May 2002
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