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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

SEZ unit - refund of SAD - supply of goods from Special Economic ...

Case Laws     Customs

November 30, 2018

SEZ unit - refund of SAD - supply of goods from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is eligible for exemption Notification No. 102/2007-Cus and consequently, the DTA unit is entitled for the refund of Special Additional Duty of customs paid on such supply.

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