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<h1>Duty Drawback for DTA Supplies to SEZs on Hold Until Chapter XA Activation Under Customs Act, 1962.</h1> The circular addresses the admissibility of duty drawback for supplies from Domestic Tariff Area (DTA) units to Special Economic Zones (SEZs). It references Chapter XA of the Customs Act, 1962, which was proposed to treat goods supplied to SEZs as exports, eligible for duty drawback under Section 75. However, since the effective date for Chapter XA has not been notified, these provisions remain inactive. Consequently, the amended Duty Drawback Rules and related instructions will only become operative once Chapter XA is in effect. Public notices and guidance for staff are advised to inform stakeholders accordingly.