SEZ sale in DTA exemption: commencement date for Special Additional Duty relief has been postponed by amending notification. Exemption of SEZ sales into the domestic tariff area from Special Additional Duty is effected by amending Notification No. 114/2003 CUSTOMS; paragraph 2 of that notification is modified to substitute the originally specified commencement date with a later commencement date by Notification No. 181/2003 Customs under the authority of section 3A(1) of the Customs Tariff Act, 1975.
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Provisions expressly mentioned in the judgment/order text.
SEZ sale in DTA exemption: commencement date for Special Additional Duty relief has been postponed by amending notification.
Exemption of SEZ sales into the domestic tariff area from Special Additional Duty is effected by amending Notification No. 114/2003 CUSTOMS; paragraph 2 of that notification is modified to substitute the originally specified commencement date with a later commencement date by Notification No. 181/2003 Customs under the authority of section 3A(1) of the Customs Tariff Act, 1975.
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