SEZ DTA sale excise exemption removes excise equal to special additional customs duty, subject to state sales tax exception. Goods produced or manufactured by a Special Economic Zone unit and allowed to be sold domestically were exempted from excise duty to the extent equivalent to the special additional duty of customs, except where the State Government exempted such goods from sales tax; the exemption relied on section 5A of the Central Excise Act and used the Act's definition of 'special economic zone.'
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SEZ DTA sale excise exemption removes excise equal to special additional customs duty, subject to state sales tax exception.
Goods produced or manufactured by a Special Economic Zone unit and allowed to be sold domestically were exempted from excise duty to the extent equivalent to the special additional duty of customs, except where the State Government exempted such goods from sales tax; the exemption relied on section 5A of the Central Excise Act and used the Act's definition of "special economic zone."
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