TaxTMI 
TaxTMI 
Dear Sir,
Can you pls clarify as whether jobwork provided within the SEZ premises amounting to manufacturing activity is taxable under Central Excise.
Is there any notification or circular in this regard.
JOBWORK -CENTRAL EXCISE - SEZ
14 Aug 2014 
5 Replies 
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Jobwork within SEZ: may attract Central Excise levy unless treated as deemed export or covered by SEZ subcontracting rules.
Whether jobwork within an SEZ that involves manufacturing is subject to Central Excise depends on its characterization and compliance: advisers indicate such jobwork by a DTA unit inside an SEZ may be leviable to Central Excise unless treated as a deemed export or covered by SEZ service exemptions, and taxpayers must follow prescribed SEZ subcontracting provisions and procedural formalities to claim any exemption or deemed export benefit. (AI Summary)
Whether jobwork within an SEZ that involves manufacturing is subject to Central Excise depends on its characterization and compliance: advisers indicate such jobwork by a DTA unit inside an SEZ may be leviable to Central Excise unless treated as a deemed export or covered by SEZ service exemptions, and taxpayers must follow prescribed SEZ subcontracting provisions and procedural formalities to claim any exemption or deemed export benefit. (AI Summary)