(4)The provisions of this section shall not apply to goods produced or manufactured, by a hundred per cent export-oriented undertaking and brought to any other place in India.Explanation 1. For the removal of doubts, it is hereby clarified that for the purposes of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the 34[Fourth Schedule], read with any notification for the time being in force.Explanation 2. For the purposes of this section, the expression hundred per cent export-oriented undertaking shall have the meaning assigned to it in Section 3.
