SEZ designation expands trade facilitation: exports to SEZs eligible for DEPB and SEZ as port of registration. Special Economic Zones notified by the Central Government are designated as specified ports for import and export and exports to SEZs are eligible for DEPB with the SEZ as the port of registration. Four Inland Container Depots (Bhusawal, Jamshedpur, Surajpur, Dadri) are added. Amendments update Council for Leather Exports details, correct 'Pedicinal' to 'Medicinal Plants', allow import of prototypes duty paid by Actual User industrial enterprises on self declaration, and permit advance licence transfers between company units only with Excise permission and no CENVAT claim.
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Provisions expressly mentioned in the judgment/order text.
SEZ designation expands trade facilitation: exports to SEZs eligible for DEPB and SEZ as port of registration.
Special Economic Zones notified by the Central Government are designated as specified ports for import and export and exports to SEZs are eligible for DEPB with the SEZ as the port of registration. Four Inland Container Depots (Bhusawal, Jamshedpur, Surajpur, Dadri) are added. Amendments update Council for Leather Exports details, correct "Pedicinal" to "Medicinal Plants", allow import of prototypes duty paid by Actual User industrial enterprises on self declaration, and permit advance licence transfers between company units only with Excise permission and no CENVAT claim.
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