TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Excise Duties AED, SAED, NCCD Not Payable on Exports from SEZs; Exemptions Apply Under Central Excise Rules.</h1> The circular clarifies that Additional Excise Duty (AED), Special Additional Excise Duty (SAED), and National Calamity Contingent Duty (NCCD) are not payable on motor spirit, high-speed diesel, and other excisable goods exported from manufacturing units in Special Economic Zones (SEZs) under bond. It specifies that SEZ units can utilize facilities for export under bond or claim for rebate as per the Central Excise Rules. These exemptions are due to the absence of exclusions in the relevant statutes and the applicability of Central Excise Act provisions for duty collection. Trade and field formations are informed accordingly.
TaxTMI 
TaxTMI 
