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of <h1>Excise Duty Exemption for Goods Supplied to SEZs under Notification No. 58/2003-CE, Rescinded by Notification No. 002/2007-CE</h1> Notification No. 58/2003-CE, issued on July 22, 2003, under the Central Excise Act, 1944, exempts excisable goods produced or manufactured by units from excise duty when supplied to Special Economic Zones (SEZs). The exemption is subject to conditions: goods must be removed following Central Excise Rules, 2002; supplied against a customs-assessed bill of export or a domestic procurement certificate; and proof of export must be submitted within a month. This notification was amended several times and came into effect on May 11, 2004, but was later rescinded by Notification No. 002/2007-CE.
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