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Clarification on rebate of duty on goods cleared from DTA to SEZ

Central Excise - 1001/8/2015-CX.8 - Dated:- 28-4-2015 - Circular No.1001/8/2015-CX.8 F. No.267/18/2015-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th April, 2015 To, Principa .....

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ntral Excise Intelligence, Web-master, CBEC Madam/Sir, Sub: - reg. Kind attention is invited to Notifications No. 6/2015-CE (NT) and 8/2015-CE (NT), both dated 01.03.2015, vide which the meaning of export has been elaborated in both rule 5 of CENVAT .....

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cleared from DTA to SEZ. ii. Refund of accumulated CENVAT credit when goods are cleared from DTA to SEZ. 2. It is seen that: i. Section 2 (m) (ii) of the SEZ Act, 2005 defines export to, inter-alia, mean supplying goods, or providing services, from t .....

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dmissible from time to time on goods brought or services provided from the Domestic Tariff Area into Special Economic Zone or Unit or services provided in a Special Economic Zone or Unit by the service providers located outside India to carry on the .....

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ce or in any instrument having effect by virtue of any law other than this Act . iv. Section 53 (1) of the SEZ Act mentions that A Special Economic Zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory o .....

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r under bond or as duty paid goods under claim of rebate on the cover of ARE-1 referred to in Notification number 42/2001-Central Excise (NT) dated the 26th June, 2001 in quintuplicate bearing running serial number beginning from the first day of the .....

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any other law in case of any inconsistency. Section 53 of the SEZ Act makes an SEZ a territory outside the customs territory of India. It is in line of these provisions that rule 30 (1) of the SEZ rules, 2006 provides that the DTA supplier supplying .....

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9/03/2010 clarified that rebate under rule 18 of the Central Excise Rules, 2002 is admissible for supply of goods made from DTA to SEZ. The position as explained in there circulars does not change after amendments made vide Notification No. 6/2015-CE .....

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