Amendment of section 8B

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance

Section 93 of the Finance Act, 2014 deals with amendment of section 8B. Customs Tariff Amendment of section 8B 93.

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.
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Section 93, The Finance Act, 2014 (Act 25 of 2014).

Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "Amendment of section 8B". Customs Tariff Amendment of section 8B 93.

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When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. India Code records no commencement date for it. It is in force as at the date shown on this page.

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Seventh Schedule. THE SEVENTH SCHEDULE908 words
76. Substitution of new section for section 285BA878 words

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(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.";