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2012 (2) TMI 502 - AT - Central ExciseClearance from DTA to SEZ - exempt goods - whether the assessees were liable to consider, during the material period, their clearances to SEZ developers to be clearances of exempted goods? - Held that: - decision in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE], squarely covers the issue where it was held that the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, 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 - appeal disposed off - decided in favor of assessee.
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