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2015 (9) TMI 722 - AT - Central ExciseBenefit of exemption under Notification No. 58/2003-CE dated 22/7/2003 - SEZ - Held that:- Appellant was claiming exemption under Notification No. 58/2003-CE dated 22/07/2003. The said notification exempts Duty of Excise under Section 3 of the Central Excise Act and Additional Duty of Excise under sub-Section (1) of Section 3 of the Additional Duty of Excise (Goods of Special Importance) Act, 1957. Another Additional Duty of Excise on tobacco products was levied by virtue of Section 85 of the Finance Act, 2005. The appellant could not produce any record to show that their product cleared to SEZ need not suffer the said new levy. The only plea taken was that all clearances to SEZ should be considered as export and no duty need be paid. Further, since the clearances are as per procurement certificate and bond the Department cannot demand any additional duty. Except for general principal that clearances to SEZ units should be equated to export the appellant could not produce the legal basis for such assertion. The clearances to units in SEZ are to be considered as export as per the provisions of Special Economic Zone Act, 2005 is not applicable to the period in the present proceedings which were much earlier. - Decided against assessee.
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