TaxTMI 
TaxTMI 
what are sez rules for garment export to sez
there is no excise on input fabric garments.
there is no imported materials used in garment.100% cotton.
can we claim duty draw back for sez exports
garment export to sez
28 Feb 2015 
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Duty drawback eligibility for SEZ exports questioned when inputs are domestically produced and non-excisable under customs rules.
Whether exporters of finished garments to a SEZ may claim Duty Drawback when input fabric is domestically sourced and not subject to excise. Garments are 100% cotton with no imported inputs; the key issue is eligibility under customs and export incentive rules for drawback where inputs are non-imported and non-excisable, and whether SEZ destination affects entitlement or procedural prerequisites. (AI Summary)
Whether exporters of finished garments to a SEZ may claim Duty Drawback when input fabric is domestically sourced and not subject to excise. Garments are 100% cotton with no imported inputs; the key issue is eligibility under customs and export incentive rules for drawback where inputs are non-imported and non-excisable, and whether SEZ destination affects entitlement or procedural prerequisites. (AI Summary)