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2017 (2) TMI 1343 - CESTAT CHENNAILiability of duty - clinker manufactured by the appellant - clinker used in the manufacture of duty exempted cement and such cement cleared to SEZ - Held that: - Section 51 of the SEZ Act, 2005 has overriding provision stating that notwithstanding anything contained in any other law for the time being in force supplies to the SEZ shall be exempt from the levy of duty - Further, section 2 (m) of the SEZ Act, 2005 also has enacted that supplies to the SEZ by a DTA shall be treated as export - there shall be no levy in respect of cements cleared to SEZ - appeal allowed.
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