Section 2
. Ins. by Act 29 of 1988, s. 9 (w.e.f. 1-7-1988).
2 . Ins. by Act 29 of 1988, s. 9 (w.e.f. 1-7-1988).
(i) in a 1 [free trade zone 2 [* * *]] and brought to any other place in India; or
(ii) by a hundred per cent export-oriented undertaking and 3 [brought to any other place in India].
Explanation . — In this proviso, 1 ["free trade zone" 4 [* * *] and "hundred per cent export-oriented undertaking" shall have the same meanings as in Explanation 2 to sub-section (1) of Section 3.