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of <h1>SEZ Goods Sold in Domestic Area Exempt from Special Duty if Not Sales Tax Exempt: Notification No. 114/2003-Cus.</h1> The Central Government, under the Customs Tariff Act, 1975, has issued Notification No. 114/2003-Cus, dated July 22, 2003, specifying that goods produced by Special Economic Zone (SEZ) units and sold in the Domestic Tariff Area (DTA) are exempt from the special additional duty, provided they are not exempted from sales tax by the State Government. This exemption becomes effective on August 15, 2003. The notification clarifies that this benefit does not apply to goods transferred on a stock transfer basis from SEZ units to DTA units. The term 'manufacture' is defined as per the Central Excise Act, 1944.
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