Applicability to SEZ developer

[Guest]

Whether Noti.No.102/2007 dated 14.9.2007 granting exemption/refund of 4% ADDL.DUTY paid on import and subsequent resale on payment of VAT/CST is applicable to SEZ Developer on their sale of M.S.Scrap etc. As sale into DTA by units of SEZ or developer of SEZ is considered as Import.

[Surender Gupta]

Yes, if all the conditions specified in the notificatio are satisfied.

AI Summary

Exemption of additional duty applies to SEZ developers when resale into the domestic tariff area meets notification conditions. Notification No.102/2007 provides exemption/refund of additional duty paid on import where goods subsequently resold into the domestic tariff area are sold on payment of VAT/CST; sales into the DTA by SEZ units or developers are treated as imports, and the notification applies to SEZ developers only upon satisfaction of all conditions specified in the notification.