Ban on export of Cement-Relaxation regarding supplies to SEZ - Supply to SEZ permitted

Central Government vide its notification no. Notification No. 4 (RE-2008)/2004-2009  dated 11th April, 2008  had inserted S.No. 72A  in Chapter 25 under Schedule 2 of ITC(HS) to put 100% ban export of Cements.

Since SEZ are situated within the territory of India but deemed to situated outside India for certain purposes and supply to SEZ is deemed as exported out of India, Central Government has granted some relaxation by issuing notification no.  5(RE-2008)/2004-2009 dated 15-4-2008.

Accordingly, Supply (deemed export) of cement to SEZ units is now permitted.