Customs exemption for SEZ manufactured castor oil cake permits duty free entry into domestic tariff area, subject to export benefit exclusion. Customs exemption applies to castor oil cake and castor de oiled cake manufactured from indigenous seeds on indigenous plant and machinery by SEZ units and brought into the domestic tariff area under the SEZ Act and Rules, exempting them from customs duty and additional duty; the exemption does not apply where duty drawback, DEPB or other export benefits have been availed on inputs by the SEZ unit or the supplier.