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of <h1>India Amends SEZ Export Rules: Castor De-Oiled Cake Added, Exemption Limited by Duty Drawback and DEPB Benefits.</h1> The Government of India issued Notification No. 118/2007, amending Notification No. 113/2003-Customs concerning the export of castor oil cake from Special Economic Zones (SEZ). The amendment includes the addition of castor de-oiled cake under item 23069027 to the existing notification. A proviso is introduced, stating that the exemption will not apply if the castor oil cake or de-oiled cake is manufactured using inputs that have received duty drawback or benefits under the Duty Entitlement Passbook (DEPB) schemes or other export benefits as per the Foreign Trade Policy.
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