Excise Duty Refund/Exemption by Importer Trader for supply to SEZ

[A Wilson]

Dear Experts,

Please give your valuable opinions on the following; if possible, specify the relevant rules/sections/circulars/notifications

1. Is there any possibility to import without any BCD/CVD by an Importer Trader(Dealer under Central Excise) for the purpose of supplying the same to SEZ? OR 
2. any refund possibility of Excise Duty by the Importer-Trader for the supplies made to SEZ

Thanks & Regards,

A.Wilson

[Guest]

Hi

You can be import for teh whole consignement to SZE subject to the goods to be directly received to SEZ. In this connection, you can pass on teh benefit to SEZ, & SEZ should issue PO on your name under bill to Ship to modal.

Post receipt, you must issue commercial invoiuce to SEZ for your payment.

pls contact - varadarajan n1 at the rate of hotmail.com

AI Summary

Duty-free import for SEZ supplies through direct consignment receipt and bill-to/ship-to invoicing enables transfer of duty benefit. Imports for supply to a Special Economic Zone can be treated duty-free where the whole consignment is directly received by the SEZ; this requires the SEZ to issue a purchase order to the supplier under a bill-to/ship-to modality and the supplier to issue a commercial invoice to the SEZ for payment, thereby passing the duty benefit to the SEZ.