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2014 (2) TMI 166 - AT - CustomsPermission for procurement of raw material duty free from DTA for export of manufactured goods to countries - Whether goods procured duty free from DTA by a DTA unit for manufacture of finished goods when cleared to a unit in SEZ shall amount to export - Held that:- Without going into any other detail a bare perusal of clarification issued by Board vide Circular No. 29/2006-Cus., dated 27-12-2006 clarifying that Section 2(m) of SEZ Act, 2005 envisages that supply of goods or providing services, from DTA to a SEZ unit or a SEZ developer shall constitute export - Decided against Revenue.
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