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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Eligibility of SEZ/EOU exports on behalf of DTA units: MEIS benefits allowed to either exporter subject to documentary conditions.</h1> Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.

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