In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act), in section 8B, in sub-section (6),––(i)in clause (i), for the word “unit;”, the words “unit; or” shall be substituted;(ii)for the Explanation, the following Explanation shall be substituted, namely:–‘Explanation.––For the purposes of this sub-section,–(a)the expression “hundred per cent. exportoriented undertaking” shall have the same meaning as assigned to it in clause (i) of Explanation 2 to subsection(1)of section 3 of the Central Excise Act, 1944;(b)the expression “special economic zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005.’.
