(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.’;(iv)in sub-section (5),––(a)in the first proviso, for the words “of five years”, the words “upto five years” shall be substituted;(b)after the second proviso, the following proviso shall be inserted, namely:–“Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.”.
