RULE 100H. Exemption from certain provisions.

-(1) The provisions contained in rules 43, 44, 45, 46, 47, 52, 52A, 53, 54, 56B, 51 AB Chapter VII, Chapter VIII, rules 223A, 224, 228 and 229 shall not apply to a manufacturer who produces or manufactures excisable goods in a free trade zone.

(2) The provisions contained in rules 43, 44, 45, 46, 47,50, 52,52A, 53, 53A, 54, 55, 56A, 56AA, 56B , 56C, 57A, 57Q, Chapter VII, rules 223A, 224, 228 and 229 shall not apply to excisable goods produced or manufactured by a hundred per cent export-oriented undertaking

(Above sub-rule 1 & 2 amended vide Ntf.No. 2/2001-Exc.(NT), Dt. 2/2/2001)

Explanation. -For the purpose of this chapter the term “invoice” meansthe assessees own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods.