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2013 (4) TMI 725 - AT - Central ExciseClearance to SEZ Developers - whether the clearance are to be treated as export or not and whether the appellants are liable to pay 10% of the price of goods cleared at nil rate of duty? - Held that: - the similar issue came up before this Tribunal in the case of Sujana Metal Products Ltd. [2011 (9) TMI 724 - CESTAT, BANGALORE] wherein the supplies from DTA Units to Developers in SEZ for the period prior 31-12-2008 and after 10-2-2006, the clearance made to SEZ Developers are to be treated as export of dutiable goods and entitled to benefit as such - the supplies to SEZ Developers shall be treated as export of dutiable goods and the appellants are entitled for benefit as such - appeal allowed - decided in favor of appellant.
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