2017 (2) TMI 1343

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..... ained in any other law for the time being in force supplies to the SEZ shall be exempt from the levy of duty - Further, section 2 (m) of the SEZ Act, 2005 also has enacted that supplies to the SEZ by a DTA shall be treated as export - there shall be no levy in respect of cements cleared to SEZ - appeal allowed. - E/415/2008 - Final Order No.- 40322/2017 - Dated:- 15-2-2017 - Shri D.N. Panda An .....

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..... 2 of the Table is accordingly not liable to levy of duty. 3. So far as the final goods are concerned that falls under column-3 of the Table aforesaid. Those are manufactured out of the exempted intermediate goods i.e., clinker. Section 51 of the SEZ Act, 2005 has overriding provision stating that notwithstanding anything contained in any other law for the time being in force supplies to the .....

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