Duty drawback admissibility for DTA-to-SEZ supplies: such supplies treated as physical exports and eligible for drawback. Supplies from Domestic Tariff Area units to Special Economic Zones are to be treated as physical exports and made eligible for customs duty drawback under Chapter X A of the Customs Act and the amended Drawback Rules. The Deputy/Assistant Commissioner of Customs stationed at the SEZ will act as the customs export authority; the triplicate of the assessed Bill of Export shall constitute the drawback claim and be processed in the SEZ Customs section. Commissioners must arrange authorisation and payment mechanisms and ensure claims are processed within CBEC time limits.