https://www.taxtmi.com/circulars?id=1477 Goods moved from DTA to SEZ are to be treated as physical exports for drawback under the Customs Act and Drawback Rules; such supplies qualify for All Industry and Brand Rates. The SEZ is a Customs Station; goods must enter under a Bill of Export registered in the SEZ Customs formation and examined by Customs. Drawback is payable to the SEZ unit on the basis of a disclaimer certificate from the DTA unit and may be disbursed by cheque or direct credit to the SEZ unit's account. en-us Tue, 01 Apr 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1477 Goods moved from DTA to SEZ are to be treated as physical exports for drawback under the Customs Act and Drawback Rules; such supplies qualify for All Industry and Brand Rates. The SEZ is a Customs Station; goods must enter under a Bill of Export registered in the SEZ Customs formation and examined by Customs. Drawback is payable to the SEZ unit on the basis of a disclaimer certificate from the DTA unit and may be disbursed by cheque or direct credit to the SEZ unit's account. Circulars Customs Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1477