08 October 2013
dear member for your information i would like to tell you that At present there are fourteen functional SEZs located at Santa Cruz (Maharashtra), Cochin (Kerala), Kandla and Surat (Gujarat), Chennai (Tamil Nadu), Visakhapatnam (Andhra Pradesh), Falta and Salt Lake (West Bengal), Nodia (Uttar Pradesh), Indore (Madhya Pradesh), Jaipur (Rajasthan), etc.
Sales to SEZ units by DTA entitled for Duty Draw Back and chapter-3 benefits By DGFT.
CENTRAL Excise Notification No. 58/2003 dated July 22, 2003 provides for exemption from Excise Duty for supplies effected by DTA units to SEZ Units. This notification stipulates that the DTA unit should clear the goods against a Domestic Procurement Certificate issued to the Special Economic Zone by customs authorities in the Special Economic Zone. Further this notification also provides that proof of export, duly certified by the Deputy Commissioner of Customs in the SEZ, should be submitted by the DTA unit to the Jurisdictional Central Excise officer in charge of the DTA unit within a period of one month from the date of removal of goods.