DEPB eligibility for DTA-to-SEZ supplies confirmed, restoring entitlement for the transitional period and withdrawing prior contrary guidance. The statutory notification issued under the Customs Act on the EXIM Policy date conferred independent entitlement to DEPB benefits for supplies from DTA units to SEZ units, and that notification prevails over prior executive circulars; accordingly DEPB benefits are admissible for such supplies during the transitional period prior to formal commencement of the SEZ chapter, and the contrary executive circular is withdrawn.