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of <h1>Finance Act 2007 Removes Section 76I, Ending Drawbacks for Goods Moved to SEZs from Domestic Tariff Area.</h1> Section 76I of the Customs Act, 1962, which previously allowed for drawbacks on goods admitted to a special economic zone (SEZ) from the domestic tariff area, was omitted by the Finance Act of 2007, effective May 11, 2007. Prior to its omission, this section treated such goods as export goods for the purpose of claiming drawbacks under Section 75 of the Act.
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