TMI BlogClarification on rebate of duty on goods cleared from DTA to SEZX X X X Extracts X X X X X X X X Extracts X X X X ..... ef Commissioners of Central Excise (All), Principal Chief Commissioners/Chief Commissioners of Service Tax (All), Principal Chief Commissioners/Chief Commissioners of Customs (All), Director General, Directorate General of Central Excise Intelligence, Web-master, CBEC Madam/Sir, Sub: Clarification on rebate of duty on goods cleared from DTA to SEZ - reg. Kind attention is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 mentions that subject to the provisions of the sub-section (2), every Developer and entrepreneur shall be entitled to drawback or such other benefits as may be admissible 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 financial year . 3. It can thus be seen that according to the SEZ Act , supply of goods from DTA to the SEZ constitutes export. Further, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in there circulars does not change after amendments made vide Notification No. 6/2015-CE (NT) and 8/2015-CE (NT) both dated 01.03.2015, since the definition of export, already given in rule 18 of Central Excise Rules, 2002 has only been made more explicit by incorporating the definition of export as given in the Customs Act, 1962 . Since SEZ is deemed to be outside the Customs terri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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