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of <h1>SEZ Act 2005: DTA Supplies to SEZs Treated as Exports, Exempt from Excise Duty, Rule 30 Procurement Outlined.</h1> The circular addresses the implementation of the Special Economic Zone (SEZ) Act, 2005, and SEZ Rules, 2006, effective from February 10, 2006. It clarifies that supplies from the Domestic Tariff Area (DTA) to SEZs are considered exports, exempt from central excise duty, and eligible for rebates under certain conditions. The SEZ Rules, 2006, replace the requirement for a Domestic Procurement Certificate, and procurement procedures are outlined under Rule 30. The circular emphasizes compliance with export procedures and outlines the responsibilities of DTA suppliers, including liability for duty if proof of export is not provided.
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