Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.
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