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of <h1>India's SEZ Act 2005: New Guidelines for Rule 30 Compliance and Customs Duties Explained for SEZ Units.</h1> The Ministry of Commerce & Industry of India issued instructions regarding the implementation of the Special Economic Zone (SEZ) Act, 2005, and SEZ Rules, 2006, effective from February 10, 2006. The instructions address issues of non-compliance by Customs and Central Excise authorities, particularly concerning Rule 30, which allows SEZ units to procure goods from the Domestic Tariff Area without paying Central Excise Duty. The SEZ Act and Rules override conflicting laws, and previous regulations are now inoperative. Guidelines for social infrastructure and import assessments are outlined, and the Development Commissioner is responsible for demarcating processing and non-processing areas. Compliance with these provisions is mandated for all relevant officers.
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