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2013 (1) TMI 500 - AT - Central ExciseGoods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Whether supplies to SEZ, the provision of sub-rule (2) and (3) of Rule 6 would be applicable - – Held that:- The overriding provisions of 51 of SEZ Act, supplies to SEZ as well as to SEZ Developers by a DTA unit would have been treated on exports for the purpose of CCR, 2004. Since the supplies to SEZ Developers are export, the same cannot be treated as “exempted goods” and hence the Provisions of sub-rule (1), (2) & (3) of the Rule 6 of the CCR, 2004 would not be applicable. In favour of assessee
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