section 51 of the SEZ Act(Act to have
overriding effect) the provisions of this Act shall have effect
notwithstanding anything inconsistent therewith
contained ... Excises and Salt Act, 1944 read with Central
Excise Tariff Act, 1985 or Customs Act, 1962 read with
Customs Tariff Act or misinterpreting or misapplying
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
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
within a Central Legislation, all the activities related to existing
SEZs, the SEZ Act was enacted. The SEZ Act envisages a deeming
fiction where ... thus amended. On DTA clearance of SEZ
unit, liability of countervailing duty under Section 30 of SEZ Act was
imposed. This countervailing duty was equivalent
sector specific SEZ for supplying power to SEZs,
EOUs in Gujarat and other SEZs, EOUs & others. Thus, the SEZ
Act, SEZ Rules ... under Custom Act, 1962 , Customs
Tariff Act, 1975 , Central Excise Act, 1944 or Central
Excise Tariff Act, 1985 and Central Sales Tax Act on
goods
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
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 Section 76F(1) was rescinded and on the SEZ Act ...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
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
terms of Rule 27(3) of SEZ Rules,
2006 read with Section 26 of the SEZ Act, 2005;
iii.An amount ... SEZ Rules, 2006 read with Section 26 of the SEZ Act, 2005
as discussed above;
iv.Why interest at appropriate rates on the amount
have cleared the cement without payment of duty to SEZ as per the SEZ Act . Cement is not exempted from payment of duty under Section ... other duties specified under the Central Excise Act or Customs Act or under the Finance Act . In the present case, the final product Cement
