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2016 (1) TMI 843 - AT - Central ExciseDemand of 10% of the value of the goods cleared to developers of SEZ - whether supplies to developer of SEZ is deemed as export? - whether the amendment to Rule 6(6)(1) of CCR 2004 (notification 50/08-CE dated 31.12.2008) would have retrospective effect or not? - Held that:- The goods cleared to developer of SEZ are deemed to be export and for such clearances, provisions of sub-rule (1), (2), (3), (4) of Rule 6 of CCR 2004 would not apply and consequently there is no requirement of payment of 10% of the value of the goods cleared to SEZ developers. Further it is also now settled position of law that the amendment to Rule 6(6)(1) to be retrospective and to apply with effect from 10.09.2004. - Decided in favour of assessee.
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