list of specified services approved
by the SEZ authorities. The scheme of SEZ Act , provides
for exemption from payment of all taxes to the developer ... such SEZ Act, 2005 ) prevailing over the earlier
enactments (Central Excise Act, 1944 , Customs Act, 1962
and Finance Act, 1994 ), in the SEZ Act
2013 dated 01.07.2013 issued under the
1
Appellant
2
SEZ
3
SEZ Act
4
ISD
7 ST/50349 OF 2018 & 11 others
Finance Act ... Customs Act, 1962 , the
Customs Tariff Act, 1975 , the Central Excise
Act, 1944 , the Central Tariff Act, 1985 and the
Finance Act, 1994 . This
SEZ law itself envisages the sale of capital goods from a SEZ Unit to
DTA- Section 30 of SEZ Act read with Rules ... Tariff Act, 1985 , the Central Sales Tax Act, 1956 ,
the Foreign Trade (Development and Regulate Act, 1992 and the Finance
Act, 1994 (in respect
list of
specified services approved by the SEZ authorities. The scheme
of SEZ Act , provides for exemption from payment of all taxes to
the developer ... such SEZ Act, 2005 ) prevailing
over the earlier enactments (Central Excise Act, 1944 , Customs
Act, 1962 and Finance Act, 1994 ), in the SEZ Act
Central Excise Act, Customs Act and from Service Tax under
the Finance Act, 1994 on taxable services provided to SEZ units / developers for
carrying ... such SEZ
Act, 2005 ) prevailing over the earlier enactments (Central Excise Act, 1944 , Customs
Act, 1962 and Finance Act, 1994 ), in the SEZ Act
provisions of rule 47 of SEZ Rules read with section 30 of SEZ Act
to say that any goods removed from SEZ ... clearance of goods from SEZ unit to DTA, customs duty etc. is
payable under section 30 of SEZ Act.
9. The learned Counsel
Zile Singh. It is admitted fact that SEZ developer is clearly distinct from
SEZ unit under SEZ Act and Rules also. Moreover, unlike in those ... have already indicated,
anybody other than SEZ unit cannot be allowed to claim any benefit under the
SEZ Act /Rules."
16. The ratio
Customs Act, 1962 , Customs Tariff Act, 1975 , Central
Excise Act, 1944 , Central Excise Tariff Act, 1985 ,
Finance Act, 1994 and Central Sales Tax Act ... Customs Act,
1962 , the Customs Tariff Act, 1975 , the Central Excise
Act, 1944 , the Central Tariff Act, 1985 and the Finance
Act, 1994 . This
Credit Rules,
2004, the supplies made to SEZ is considered as export even as per the SEZ Act
therefore even though by Notification ... entrepreneur in a SEZ and
includes an existing unit.
35. Section 51 of the SEZ Act is titled 'Act to have overriding effect
Customs Act, 1962 , the Customs Tariff Act, 1975 ,
the Central Excise Act, 1944 , the Central Tariff Act, 1985
and the Finance Act, 1994 . This ... such SEZ Act, 2005 ) prevailing over the earlier
enactments (Central Excise Act, 1944 , Customs Act, 1962 and Finance
Act, 1994 ), in the SEZ Act
