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2013 (11) TMI 327 - CESTAT KOLKATASupplies to SEZ from DTA – Waiver of Pre-deposit of Duty and Penalty u/s 11AC - Clearance to be treated as “dutiable goods” or “exempted goods” - Held that:- Following Sujana Metal Products Ltd. vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE] - The definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act - supplies made to SEZ from DTA units shall be treated as export - supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all - Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters - the applicant has made out a prima facie case for total waiver of pre-deposit of dues - all dues waived and its recovery stayed during pendency of the Appeal – stay granted.
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