Rebate under Rule 18 on clearances made to SEZs. reg

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..... of Customs All Chief Commissioners of Central Excise All Chief Commissioners of Customs Central Excise Sub: Rebate under Rule 18 on clearances made to SEZs. reg. A few representations have been received from various field formations as well as from various units on the issue of admissibility of rebate on supply of goods by DTA units to SEZ. 2. A view has been put forth tha .....

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..... he Central Excise Rules is followed to give effect to this provision of the SEZ Act, as envisaged under Rule 30 of the SEZ Rules, 2006 . 4. Therefore, it is viewed that the settled position that rebate under Rule 18 of the Central Excise Rules, 2002 is admissible for supplies made from DTA to SEZ does not warrant any change even if Rule 18 does not mention such supplies in clear terms. .....

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