TMI BlogAdmissibility of Duty Drawback in Respect of Supplies Effected by DTA Units to Special Economic Zones - regX X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance Department of Revenue Central Board of Excise Customs Sub: Admissibility of Duty Drawback in Respect of Supplies Effected by DTA Units to Special Economic Zones - reg. Attention is invited to Board's Circular No.24/2003-Customs, dated 1.4.2003 and Circular No.2/2004-Customs dated 8.1.2004, regarding admissibility of duty drawback in respect of the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for drawback under Section 75, as if such goods are export goods. Accordingly, rule 2 (c) of the Customs and Central Excise Duties Drawback Rules, 1995, has been amended to treat supplies made to the SEZ by the DTA units as physical exports and making them eligible for duty drawback. 2. Circular No.24/2003-Customs, dated 1.4.2003, that had been is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being granted on supplies made from DTA to SEZs. 3. The matter has been considered and it has been decided that with the operationalisation of the provisions of Chapter X-A of the Customs Act, 1962 w.e.f. 11.5.2004, drawback is to be granted for the supplies made from the DTA to the SEZ. The Dy./Asstt. Commissioner of Customs posted on deputation at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed by CBEC. In case of EDI Ports, the drawback amounts should be sanctioned within 3 working days and in case of such locations where the Shipping Bills are manually processed, drawback amount should be sanctioned within 5 working days. 4. Suitable Public Notices for information of the trade and Standing Orders for guidance of the staff may kindly be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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