(Custom Ntfn. 05/18.01.94)

In exercise of 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 goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a hundred percent 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 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.