2011 (9) TMI 724 - CESTAT, BANGALORE

Supplies to SEZ from DTA - Clearance to be treated as “dutiable goods” or “exempted goods” - Held That:-the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export.supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all. - Exception provided under Rule 6(6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters.