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NOTE:
Central Government vide its notification no. Notification No. 4 (RE-2008)/2004-2009 dated 11th April, 2008 had inserted S.No. 72A in Chapter 25 under Schedule 2 of ITC(HS) to put 100% ban export of Cements.
Since SEZ are situated within the territory of India but deemed to situated outside India for certain purposes and supply to SEZ is deemed as exported out of India, Central Government has granted some relaxation by issuing notification no. 5(RE-2008)/2004-2009 dated 15-4-2008.
Accordingly, Supply (deemed export) of cement to SEZ units is now permitted.