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of <h1>Central Govt Amends Excise Duty Rules for SEZs: Trading Units Can Clear Goods to DTA with Conditions</h1> The Central Government has amended Notification No. 52/2000-Central Excise dated 19th October 2000, concerning Special Economic Zones (SEZs) and Central Excise duty on clearances to the Domestic Tariff Area (DTA) by trading units. Under the new amendment, trading units can clear goods into the DTA upon payment of applicable duties, contingent upon achieving cumulative Net Foreign Exchange Earnings. However, no duty will be levied if the clearance is against an Advance License or special duty-free entitlement, or if the goods are cleared to other SEZs, Export Oriented Units, or specific technology parks.
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