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CBEC clarifies - Clearance from DTA to SEZ is Export and eligible for rebate of duty

Central Excise - By: - Bimal jain - Dated:- 2-5-2015 Last Replied Date:- 30-12-1899 - Dear Professional Colleague, Background: In the Union Budget, 2015 vide Notification No. 06/2015-C.E. (N.T.) dated March 1, 2015 (Effective from March 1, 2015), Export goods have been defined by inserting a Clause (1A) in Explanation 1 to Rule 5 of the Cenvat Credit Rules, 2004 ( the Credit Rules ), which is reproduced as under: (1A) export goods means any goods which are to be taken out of India to a place out .....

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ship proceeding to a foreign port or supplied to a foreign going aircraft. . Accordingly, with the insertion of the words taking goods out of India to a place outside India , fate of refunds/ rebate in case of Deemed exports [which is defined under Para 7.01 of Chapter 7 of the Foreign Trade Policy 2015-20 (Para 8.1 of Chapter 8 of the erstwhile Foreign Trade Policy 2009-14) as Deemed Exports refer to those transactions in which goods supplied do not leave country, and payment for such supplies .....

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enefit of rebate under Rule 18 of the Excise Rules and of refund of accumulated Cenvat credit under Rule 5 of the Credit Rules, as the case may be. The relevant text of the Circular is reproduced herein below: …..3. It can thus be seen that according to the SEZ Act, supply of goods from DTA to the SEZ constitutes export. Further, as per section 51 of the SEZ Act, the provisions of the SEZ Act shall have over riding effect over provisions of any other law in case of any inconsistency. Sect .....

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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 (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 territo .....

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