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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>RoDTEP export remission rates are fixed for SEZ, EOU and AA units across tariff-wise product entries.</h1> RoDTEP remission rates are prescribed in Appendix 4RE for exports from SEZs, EOUs and AA units, with tariff-wise entries covering specified goods. The schedule states the applicable rate as a percentage of FOB value capped by the relevant unit quantity, and in some cases as a fixed rebate amount per unit. The entries are aligned with the corresponding tariff items and UQC codes under the Customs Tariff Act, and notes record subsequent notifications and corrigenda.

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