Special entitlement of duty free import: SEZ manufacturing units may clear specified goods to DTA without payment of duty. Manufacturing units in SEZs may clear manufactured goods into the Domestic Tariff Area against the special entitlement of duty free import of goods under paragraph 7.8(c)(iv) of the Exim Policy without payment of duty, subject only to eligibility for the goods specified in the controlling customs notification and compliance with the notification's conditions.
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.
Special entitlement of duty free import: SEZ manufacturing units may clear specified goods to DTA without payment of duty.
Manufacturing units in SEZs may clear manufactured goods into the Domestic Tariff Area against the special entitlement of duty free import of goods under paragraph 7.8(c)(iv) of the Exim Policy without payment of duty, subject only to eligibility for the goods specified in the controlling customs notification and compliance with the notification's conditions.
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