Section 7. Exemption from taxes, duties or cess

7. Exemption from taxes, duties or cess.— Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by, — (i) a Unit in a Special Economic Zone; or (ii) a Developer, shall, subject to such terms, conditions and limitations, as may be prescribed, be exempt from the payment of taxes, duties or cess under all enactments specified in the First Schedule. 7. The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).