SEZ supplies from DTA, Central Excise

[Vinay Mishra]

whether goods from DTA be supplied to SEZ through third party, reply with authority

Posts / Replies

[Mangesh Lokre]

Special Economical Zones although located in India, are also regarded as Foreign Territory and any export to SEZ units is treated as Physical Export for the purposes of benefits

The export procedure is governed by the Notification No 42/2001-CE ( NT) dated 26.06.2001. Accordingly, the CT-1 Export are also permissible.