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1 - 7 of 7 (0.30 seconds)M/S. S.P. Fabricators Pvt. Ltd vs Cce, Chennai Ii on 6 August, 2014
Similarly the Chennai Bench
of the Tribunal in the case of S.P.Fabricators
Pvt. Ltd. Vs. Commissioner of Customs,
Chennai-II reported in 2015-TIOL-474 has
held relying upon the Sujana Metal Products
case cited supra that the goods supplied to
SEZ Developers are to be treated as 'exports'
Date of Judgment 20-06-2018 C.E.A..No.2/2017
Commissioner of Central Excise Vs. ECIE Impact Pvt. Ltd.
The Customs Act, 1962
M/S Ultratech Cement Ltd vs Cce, Raipur on 18 November, 2013
wherein the Hon'ble Karnataka High Court
has held that the said amendment in Rule 6
has to be considered as retrospective in
nature and the benefit of Rule 6(6)(i) as
amended in 2008 has to be extended to the
goods cleared to a developer of a Special
Economic Zone for their authorized
operations. Similarly in the case of Ultratech
Cement Ltd. Vs. CCE, Nagpur [2015 (315)
E.L.T. 238] wherein the Mumbai Bench of the
Tribunal has allowed the benefit to the
assessee by holding that the goods supplied
from DTA to contractors of SEZ
units/developers without payment of duty is
treated as 'export' in view of Section 2(m) of
Special Economic Zone Act 2005 and all the
benefits which is given to export under any
other law should be given to the SEZ
Developer also.
Section 26 in The Special Economic Zones Act, 2005 [Entire Act]
Section 53 in The Special Economic Zones Act, 2005 [Entire Act]
Section 4 in The Special Economic Zones Act, 2005 [Entire Act]
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