Deemed Inland Container Depot status for Special Economic Zones establishes Customs Act applicability and mandates Approval Committee composition. An Approval Committee is constituted for specified Special Economic Zones with ex officio membership including the Development Commissioner (Chairperson), Ministry of Commerce representative, Zonal Joint Director General of Foreign Trade, Commissioner of Customs or Central Excise, Commissioner of Income Tax, Director (Banking) in the Ministry of Finance, two State-nominated officers, and a developer representative as Special Invitee. The main notification date of each such SEZ is appointed as the date from which it is deemed to be an Inland Container Depot under the Customs Act.