Payment of Additional Excise Duty (AED) and Special Additional Excise duty (SAED) on motor spirit and high speed diesel and National Calamity Contingent Duty (NCCD) on excisable goods exported from units located in Special Economic Zone (SEZ) - regarding.

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..... 09 Subject: Payment of Additional Excise Duty (AED) and Special Additional Excise duty (SAED) on motor spirit and high speed diesel and National Calamity Contingent Duty (NCCD) on excisable goods exported from units located in Special Economic Zone (SEZ) - regarding. I am directed to say that a point has been raised whether the Additional Excise Duty (AED) and Special Additional Excise Duty .....

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..... en examined. Basic excise duty on goods produced or manufactured in India is levied under section 3 of Central Excise Act, 1944 at the rates set forth in the First Schedule to the Central Excise Tariff Act, 1985. However, goods produced or manufactured in SEZs have been excluded from the purview of this section implying that this duty is not leviable to such goods. Accordingly, excisable goods man .....

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..... statutes/Acts listed at (a) to (d) of para 1 above are neither specified in the First Schedule of the SEZ Act, 2005 nor do they contain any exclusion for goods manufactured by units in a SEZ. Under the circumstances, duties of excise leviable under these statutes are chargeable to goods manufactured by SEZ units. However, it is pertinent that the statutes referred to in para 1 above also provide .....

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..... espect of the duties specified in para 1 above. 3. In view of the above, it is clarified that AED or SAED levied on motor spirit and high speed diesel under the respective sections of the Finance Acts and NCCD on goods leviable to it, are not required to be paid for goods exported under bond from a manufacturing unit located in a Special Economic Zone. Similarly, a manufacturer located in a SEZ .....

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