SEZ Developer - Excise/Customs duty benefit

[DINESH MORE]

Can SEZ Developer will get Excise/ Customs duty benefit on material required for Authorised operation but installation/consumption/uses will be out side SEZ. e.g to get power connective if developer has to get power from nearest power station to SEZ, whatever cable laid down outside SEZ on that cables he will get Excise/customs duty benefit or not.

AI Summary

SEZ Developers Can't Claim Excise or Customs Duty Benefits for Activities Outside SEZ, Including External Power Connections. A query was raised regarding whether a Special Economic Zone (SEZ) developer can receive excise or customs duty benefits for materials used in authorized operations if the installation or consumption occurs outside the SEZ, such as laying cables for power connectivity from an external power station to the SEZ. The response clarified that benefits are only applicable for operations within the SEZ. Extending benefits to activities outside the SEZ would undermine the scheme's purpose and scope.