goods by a DTA unit to SEZ unit is export for purposes of the SEZ Act . This legal position is evident from the provisions ... export for the SEZ unit. All the deeming provisions of the SEZ Act and the Rules framed thereunder cumulatively aim at granting benefits to SEZ
entrepreneur in a SEZ and includes an existing unit.
35.? Section 51 of the SEZ-Act is titled Act to have overriding effect. It provides ... goods cleared to a unit in SEZ only and not to the developer though under the SEZ Act the position of the developer as well
clearances are for the developers of SEZ and hence these shall be treated as exports as per SEZ Act & Rules and no duty ... clear that the contractors of SEZ units/ SEZ developers are treated at par with the SEZ units/ SEZ developers with regard to the benefits, exemption
SEZ and also provided or levy of import duty on removal from SEZ to DTA. Section 76F(1) was rescinded and on the SEZ Act ... SEZ to the DTA. The provision for levy of export duty on removal from DTA to SEZ was not incorporated in the SEZ Act
rebate on goods sent from DTA to SEZ. It is a historical fact that the SEZ Act 2005 come into existence much later than ... rebate on goods supplied to SEZ is concerned. The contra argument is that Section 51 of the SEZ Act would have over riding effect
examined by the SEZ Customs officers and suitable follow-up action is taken up per the SEZ Act and the Rules made thereunder, that Section ... terms of Rule 2(zd) of the SEZ Rules, that Section 51 of SEZ Act provides that provisions of SEZ Act shall have effect notwithstanding
carried out in the power sector in SEZ, for supply to SEZs, EOUs in Gujarat and other SEZs, EOUs and others. In the present case ... various provisions of The SEZ Act and The SEZ Rules as under:-
(A) THE SEZ ACT, 2005:-
Section 2 Definitions
(a)
(c) authorised operations means
special legislation which is intended to benefit only to SEZ units. The provisions of SEZ Act are considered as means which convey such benefits ... unit on clearances made to SEZ units, the deeming fiction of export under SEZ Act, 2005 is exclusively meant for benefit of SEZ units
inconsistent
with the conditions specified under the SEZ law especially Section
26 of SEZ Act and Rule 22 and 31 of SEZ Rules. In that ... with the SEZ laws. Ld. Consultant further submits that
the exemption allowed under SEZ law being a special law and the
SEZ Act and rules
inconsistent
with the conditions specified under the SEZ law especially Section
26 of SEZ Act and Rule 22 and 31 of SEZ Rules. In that ... with the SEZ laws. Ld. Consultant further submits that
the exemption allowed under SEZ law being a special law and the
SEZ Act and rules
