# The Finance Act, 2014, Section 93: Amendment of section 8B

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/93/

## Text

Customs Tariff Amendment of section 8B 93. In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), in section 8B, in sub-section (2A),— (a) | for the portion beginning with the words "unless specifically made applicable" and ending with the words "in a special economic zone", the following shall be substituted, namely:— "shall not apply to articles imported by a hundred per cent export-oriented undertaking or a unit in a special economic zone unless,— (i) | specifically made applicable in such notifications or such impositions, as the case may be; or (ii) | the article imported is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area and in such cases safeguard duty shall be levied on that portion of the article so cleared or so used as was leviable when it was imported into India."; (b) | in the Explanation, the words "free trade zone" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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