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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 ..... , 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 invited to Notifications No. 6/2015-CE (NT) and 8/2015-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur 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 to carry on the authorized operations by the Developer or entrepreneur. iii. Section 51 (1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 territory of India, any licit clearances of goods to an SEZ from the DTA will continue to be export and therefore be entitled to the benefit of rebate under rule 18 of CER, 2002 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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